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...
Detention of property u/s 3(1) - the idea was to forfeit the illegally acquired properties of the convict/detenue irrespective of the fact that such properties were held by or kept in the name of or screened in the name of any relative or associate as defined in the said Explanations of Section2 of the Act - The Authority had rightly appreciated the provisions of the SAFEMA and the definition of `relative’ - HC
Detention of property u/s 3(1) - the idea was to forfeit the illegally acquired properties of the convict/detenue irrespective of the fact that such properties were held by or kept in the name of or screened in the name of any relative or associate as defined in the said Explanations of Section2 of the Act - The Authority had rightly appreciated the provisions of the SAFEMA and the definition of `relative’ - HC
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