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...
Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to even examine as to whether the show-cause notice is non est in the eyes of law. - HC
Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to even examine as to whether the show-cause notice is non est in the eyes of law. - HC
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