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...
Clean-hands requirements in PIL jurisdiction require complete disclosure of earlier similar proceedings to prevent parallel litigation and conflicting adjudication. Failure to disclose a pending writ petition seeking substantially overlapping relief concerning NSE shareholding and beneficial ownership was treated as suppression of material facts, forum shopping and abuse of process. The High Court dismissed the PIL at the threshold without examining divestment allegations and imposed exemplary costs, as the conduct disentitled the petitioner to equitable and extraordinary relief irrespective of the underlying merits.
Clean-hands requirements in PIL jurisdiction require complete disclosure of earlier similar proceedings to prevent parallel litigation and conflicting adjudication. Failure to disclose a pending writ petition seeking substantially overlapping relief concerning NSE shareholding and beneficial ownership was treated as suppression of material facts, forum shopping and abuse of process. The High Court dismissed the PIL at the threshold without examining divestment allegations and imposed exemplary costs, as the conduct disentitled the petitioner to equitable and extraordinary relief irrespective of the underlying merits.
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