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 BankruptcyNovember 22, 2021Case LawsAT
Maintainability of application - initiation of CIRP - In the instant case, the challenge to the Arbitral Award was dismissed on 06.10.2018, and hence has attained finality, the part payment was made on 31.03.2016 and therefore the Application filed on 04.06.2019 is not barred by Limitation. - The Learned Adjudicating Authority shall proceed in accordance with law keeping in view the timelines under the Code - Appeal allowed - AT
Maintainability of application - initiation of CIRP - In the instant case, the challenge to the Arbitral Award was dismissed on 06.10.2018, and hence has attained finality, the part payment was made on 31.03.2016 and therefore the Application filed on 04.06.2019 is not barred by Limitation. - The Learned Adjudicating Authority shall proceed in accordance with law keeping in view the timelines under the Code - Appeal allowed - AT
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