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...
Search and seizure - The case involved a challenge to a prohibitory order issued under the GST Act following a search and seizure procedure. The petitioners sought release of seized goods, but the court emphasized the necessity of following prescribed mechanisms under the Act for such requests. Without an application for release under Section 67(6), the court found no grounds for interference and disposed of the writ petition accordingly.
Search and seizure - The case involved a challenge to a prohibitory order issued under the GST Act following a search and seizure procedure. The petitioners sought release of seized goods, but the court emphasized the necessity of following prescribed mechanisms under the Act for such requests. Without an application for release under Section 67(6), the court found no grounds for interference and disposed of the writ petition accordingly.
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