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...
Presumption of service of a Form B demand notice was applied: notices sent to addresses in the guarantee deed and bank records gave rise to a deeming presumption of communication, and the admission under Section 95 was held not vitiated. A challenge alleging non-service was rejected. Separately, a duty to disclose material developments was enforced: concealment of the closure of the personal insolvency resolution process, delay in rectifying registry defects, and failure to submit a revised plan evidenced mala fides, justified costs, and rendered the appeal ineffective; the appeal was dismissed with costs payable to a relief fund.
Presumption of service of a Form B demand notice was applied: notices sent to addresses in the guarantee deed and bank records gave rise to a deeming presumption of communication, and the admission under Section 95 was held not vitiated. A challenge alleging non-service was rejected. Separately, a duty to disclose material developments was enforced: concealment of the closure of the personal insolvency resolution process, delay in rectifying registry defects, and failure to submit a revised plan evidenced mala fides, justified costs, and rendered the appeal ineffective; the appeal was dismissed with costs payable to a relief fund.
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