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...
Dishonour of Cheque - onus to rebut the presumption - the discrepancy in the amount dues to be realized from the respondent accused - no fault can be found in the approach of the learned Magistrate in shifting the burden upon the original accused to prove his case beyond reasonable doubt. - HC
Dishonour of Cheque - onus to rebut the presumption - the discrepancy in the amount dues to be realized from the respondent accused - no fault can be found in the approach of the learned Magistrate in shifting the burden upon the original accused to prove his case beyond reasonable doubt. - HC
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