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...
Customs department's conduct was wrongful, vindictive, and gross abuse of power in restricting petitioner's exit without justification, despite acquittal on merit in smuggling case. Court invoked Section 482 CrPC for complete justice, as respondent's conduct was reprehensible and unbecoming. Articles 20, 21, and 22 rights extend to non-citizens. Petitioner granted exit permit within two weeks and Rs. 10,00,000 compensation for mental agony, trauma, and sufferings due to respondent's conduct. Petition allowed.
Customs department's conduct was wrongful, vindictive, and gross abuse of power in restricting petitioner's exit without justification, despite acquittal on merit in smuggling case. Court invoked Section 482 CrPC for complete justice, as respondent's conduct was reprehensible and unbecoming. Articles 20, 21, and 22 rights extend to non-citizens. Petitioner granted exit permit within two weeks and Rs. 10,00,000 compensation for mental agony, trauma, and sufferings due to respondent's conduct. Petition allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
