Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Restraint from posting, circulating or publishing the article in respect of the respondent-plaintiff on any online or offline platform till the next date of hearing - Ex-parte ad-interim injunction against the appellants - In defamation suits involving media platforms and journalists, the Court stresses the importance of balancing free speech with the right to reputation and privacy. It references the 'Bonnard standard' to caution against unreasoned censorship and the potential stifling of public debate.
Restraint from posting, circulating or publishing the article in respect of the respondent-plaintiff on any online or offline platform till the next date of hearing - Ex-parte ad-interim injunction against the appellants - In defamation suits involving media platforms and journalists, the Court stresses the importance of balancing free speech with the right to reputation and privacy. It references the 'Bonnard standard' to caution against unreasoned censorship and the potential stifling of public debate.
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