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 - Petitioner is an agent of the accused no. 1 firm - vicarious liability of the petitioner - It noted that there were no specific allegations against the petitioner except being labeled as an agent. - The High court found that the offense under Section 138 of the Act was not made out against the petitioner. - It observed that the complaints failed to establish that the petitioner was in charge of or responsible for the conduct of the business of Laycana - The complaint against the petitioner quashed.
Dishonour of Cheque - Petitioner is an agent of the accused no. 1 firm - vicarious liability of the petitioner - It noted that there were no specific allegations against the petitioner except being labeled as an agent. - The High court found that the offense under Section 138 of the Act was not made out against the petitioner. - It observed that the complaints failed to establish that the petitioner was in charge of or responsible for the conduct of the business of Laycana - The complaint against the petitioner quashed.
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