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...
Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to entertain the Writ Petition more particularly when further remedy of Appeal is available. There is no impediment for the petitioner to avail the remedy of Appeal. Only because the petitioners will have to file 111 and 88 Appeals would be no ground to invoke Writ Jurisdiction of this court. - HC
Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to entertain the Writ Petition more particularly when further remedy of Appeal is available. There is no impediment for the petitioner to avail the remedy of Appeal. Only because the petitioners will have to file 111 and 88 Appeals would be no ground to invoke Writ Jurisdiction of this court. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
