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 regular bail - registration on the basis of fake and forged documents - irregular availment and utilization of ITC - since the petitioner was not named in the FIR and also since there are several debatable issues/arguments in the present case which have been elaborated hereinabove, and although the same would be finally adjudicated upon in the trial, this Court considers it fit to allow the present petition and grant regular bail to the petitioner. - HC
Seeking grant of regular bail - registration on the basis of fake and forged documents - irregular availment and utilization of ITC - since the petitioner was not named in the FIR and also since there are several debatable issues/arguments in the present case which have been elaborated hereinabove, and although the same would be finally adjudicated upon in the trial, this Court considers it fit to allow the present petition and grant regular bail to the petitioner. - HC
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