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...
Insolvency and BankruptcyOctober 12, 2020Case LawsTri
CIRP process - Permission sought from this Bench for carrying out the assessment proceedings for the assessment years A.Y. 2013-14 to A.Y. 2019-20 - the prayer of the Income Tax Department is accepted to the extent of only doing assessment for the AY 2013-14 to 2019-20. - The IT Department may file their claim, if any, as an Operational Creditor with the Resolution Professional of the Corporate Debtor in time - Tri
CIRP process - Permission sought from this Bench for carrying out the assessment proceedings for the assessment years A.Y. 2013-14 to A.Y. 2019-20 - the prayer of the Income Tax Department is accepted to the extent of only doing assessment for the AY 2013-14 to 2019-20. - The IT Department may file their claim, if any, as an Operational Creditor with the Resolution Professional of the Corporate Debtor in time - Tri
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