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...
Recall of order - doctrine of merger - Appeal against the order passed by the NCLT was dismissed by the higher appellate forum - the order of the original court ceases to exist and is merged in the order of the Appellate Court - this Adjudicating Authority is not vested with the power to review/recall of its own order either under section 60(5) of the IB Code or Rule 11 of the NCLT Rules 2016. - Tri
Recall of order - doctrine of merger - Appeal against the order passed by the NCLT was dismissed by the higher appellate forum - the order of the original court ceases to exist and is merged in the order of the Appellate Court - this Adjudicating Authority is not vested with the power to review/recall of its own order either under section 60(5) of the IB Code or Rule 11 of the NCLT Rules 2016. - Tri
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
