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...
SC dismissed SLP challenging rejection of Order VII Rule 11 CPC application. The court held that subsequent property purchasers cannot challenge plaint maintainability without direct knowledge of property's original ownership status. The court emphasized that benami transaction exceptions involve disputed factual questions inappropriate for plaint rejection at preliminary stage. Section 14 of Benami Act does not prohibit property suits, and parties retain right to contest substantive issues on merits. No prejudice or miscarriage of justice was established, rendering special leave petitions non-maintainable.
SC dismissed SLP challenging rejection of Order VII Rule 11 CPC application. The court held that subsequent property purchasers cannot challenge plaint maintainability without direct knowledge of property's original ownership status. The court emphasized that benami transaction exceptions involve disputed factual questions inappropriate for plaint rejection at preliminary stage. Section 14 of Benami Act does not prohibit property suits, and parties retain right to contest substantive issues on merits. No prejudice or miscarriage of justice was established, rendering special leave petitions non-maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
