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...
Constitutional validity of the amendments to the provisions of the Foreign Contribution (Regulation) Act, 2010 - Infringement of fundamental rights - - Having noted that the provision became necessary for efficient regulation of foreign contribution on real-time basis, it can neither be said to be manifestly arbitrary nor irrational much less without legitimate objective of the State. Accordingly, there are no hesitation in negating the challenge to these provisions as being violative of Articles 14, 19 and 21 of the Constitution - SC
Constitutional validity of the amendments to the provisions of the Foreign Contribution (Regulation) Act, 2010 - Infringement of fundamental rights - - Having noted that the provision became necessary for efficient regulation of foreign contribution on real-time basis, it can neither be said to be manifestly arbitrary nor irrational much less without legitimate objective of the State. Accordingly, there are no hesitation in negating the challenge to these provisions as being violative of Articles 14, 19 and 21 of the Constitution - SC
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