Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
An appeal by a Chartered Accountant (CA) - Name of ICWAI changed to Institute of Cost Accountants of India - Usage of acronym ICOAI instead of the acronym ICAI - A fortiori, a discretionary public law action cannot be maintained in this situation. Therefore, we concur fully with the findings of the learned Judge in the impugned order that the Appellant/Petitioner does not have locus standi and that the writ petition was not maintainable at his instance. - HC
An appeal by a Chartered Accountant (CA) - Name of ICWAI changed to Institute of Cost Accountants of India - Usage of acronym ICOAI instead of the acronym ICAI - A fortiori, a discretionary public law action cannot be maintained in this situation. Therefore, we concur fully with the findings of the learned Judge in the impugned order that the Appellant/Petitioner does not have locus standi and that the writ petition was not maintainable at his instance. - HC
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