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...
Refusal to supply documents seized - A mere statement that it will prejudicially affect the investigation would be only chanting the language of the section, there must be cogent reasons to withhold giving of copies and the said person need not give justification why he needs the copies of the documents seized - If the right to get copies of the documents and the power of the authorities to refuse the same has to be balanced - refusal unjustified
Refusal to supply documents seized - A mere statement that it will prejudicially affect the investigation would be only chanting the language of the section, there must be cogent reasons to withhold giving of copies and the said person need not give justification why he needs the copies of the documents seized - If the right to get copies of the documents and the power of the authorities to refuse the same has to be balanced - refusal unjustified
Note: It is a system-generated summary and is for quick reference only.
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