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...
Seeking grant of Bail - issuance of fake invoices - In appropriate cases, the detention of the Petitioner for a longer period can be ordered, even if he has undergone more than one-half of the sentence prescribed, but such discretion should be used to deny the benefit under Section 436-A of Cr.P.C. when the accused mischievously or purposefully delaying the trial and the delay in disposal is attributable to him. - trial Court directed to release the Petitioner on bail - HC
Seeking grant of Bail - issuance of fake invoices - In appropriate cases, the detention of the Petitioner for a longer period can be ordered, even if he has undergone more than one-half of the sentence prescribed, but such discretion should be used to deny the benefit under Section 436-A of Cr.P.C. when the accused mischievously or purposefully delaying the trial and the delay in disposal is attributable to him. - trial Court directed to release the Petitioner on bail - HC
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