Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Insolvency and BankruptcyJuly 12, 2022Case LawsTri
Initiation of CIRP - recognition of WhatsApp message - If the operational creditor had acknowledged all other whatsapp msg, and did not deny having received them, there was no question of disowning the one in which it admits all the amount received, particularly when all the whatsapp msgs were sent from the same mobile no. This conduct of the operational creditor puts a big question mark on the fair conduct of the operational creditor. - Tri
Initiation of CIRP - recognition of WhatsApp message - If the operational creditor had acknowledged all other whatsapp msg, and did not deny having received them, there was no question of disowning the one in which it admits all the amount received, particularly when all the whatsapp msgs were sent from the same mobile no. This conduct of the operational creditor puts a big question mark on the fair conduct of the operational creditor. - Tri
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