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...
Direction to Respondent's Company to issue a share certificate - transfer of interest on the basis of will - since the will is executed outside the original territorial jurisdiction of the Madras High Court, therefore, Section 57(a) of the Indian Succession Act read with Section 213(2) of the Indian Succession Act, it is not required to grant a probate, hence even if the Probate is not granted, a person can transfer any interest on the basis of Will. - Tri
Direction to Respondent's Company to issue a share certificate - transfer of interest on the basis of will - since the will is executed outside the original territorial jurisdiction of the Madras High Court, therefore, Section 57(a) of the Indian Succession Act read with Section 213(2) of the Indian Succession Act, it is not required to grant a probate, hence even if the Probate is not granted, a person can transfer any interest on the basis of Will. - Tri
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