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...
CIRP - It is submitted that the Appellant has 00.54 % share as an operational creditor and would fall much lower in the scale of Section 53 of IBC - The Appellate Tribunal noted that the e-auction was conducted transparently, with adequate publicity and opportunity for bidders. The valuations were based on comprehensive reports by registered valuers and had been accepted by the stakeholder consultation committee. - The tribunal dismissed the operational creditor's challenge, affirming that the e-auction was conducted properly and the asset valuation was appropriately executed.
CIRP - It is submitted that the Appellant has 00.54 % share as an operational creditor and would fall much lower in the scale of Section 53 of IBC - The Appellate Tribunal noted that the e-auction was conducted transparently, with adequate publicity and opportunity for bidders. The valuations were based on comprehensive reports by registered valuers and had been accepted by the stakeholder consultation committee. - The tribunal dismissed the operational creditor's challenge, affirming that the e-auction was conducted properly and the asset valuation was appropriately executed.
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