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...
Principles of natural justice - petitioner submits that the order has not been signed and without signature there can be no order in the eyes of law - The High court quashed the impugned order for not being signed, either manually or digitally, as required by law. It directed the authority to issue a new order within four weeks, strictly adhering to legal requirements.
Principles of natural justice - petitioner submits that the order has not been signed and without signature there can be no order in the eyes of law - The High court quashed the impugned order for not being signed, either manually or digitally, as required by law. It directed the authority to issue a new order within four weeks, strictly adhering to legal requirements.
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