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...
The HC dismissed the appeal against acquittal in a case concerning dishonor of cheque. It held that the complaint was barred by limitation as the delay in filing was not properly explained or condoned by the Trial Court. The HC found the Trial Court's view reasonable and declined to interfere with the acquittal, applying the principles for appeals against acquittal laid down by the Supreme Court.
The HC dismissed the appeal against acquittal in a case concerning dishonor of cheque. It held that the complaint was barred by limitation as the delay in filing was not properly explained or condoned by the Trial Court. The HC found the Trial Court's view reasonable and declined to interfere with the acquittal, applying the principles for appeals against acquittal laid down by the Supreme Court.
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