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 BankruptcyAugust 17, 2023Case LawsAT
Initiation of CIRP - Period of limitation - date of NPA to be taken as date of default or not - the period of limitation would be attracted from the date when the default occurs and not from the date of declaration of NPA. Therefore, the date of NPA cannot be taken to be the date of default for the purpose of limitation. - AT
Initiation of CIRP - Period of limitation - date of NPA to be taken as date of default or not - the period of limitation would be attracted from the date when the default occurs and not from the date of declaration of NPA. Therefore, the date of NPA cannot be taken to be the date of default for the purpose of limitation. - AT
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