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...
Bail applications filed u/s 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, for offenses punishable u/ss 132 and 135 of the Customs Act, 1962, involving conscious possession of 1875.91 grams of gold paste concealed in five capsules. Held that as the petitioners have been in judicial custody for 61 days, investigation is incomplete, alleged offenses are punishable up to ten years, and the Investigating Officer has not filed the complaint, the petitioners are entitled to compulsive bail u/s 167(2) of the Code. Applications allowed, directing release of petitioners on bail upon executing a bond of Rs.1,00,000/- with two solvent sureties each for the like sum, subject to conditions imposed by the court having jurisdiction.
Bail applications filed u/s 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, for offenses punishable u/ss 132 and 135 of the Customs Act, 1962, involving conscious possession of 1875.91 grams of gold paste concealed in five capsules. Held that as the petitioners have been in judicial custody for 61 days, investigation is incomplete, alleged offenses are punishable up to ten years, and the Investigating Officer has not filed the complaint, the petitioners are entitled to compulsive bail u/s 167(2) of the Code. Applications allowed, directing release of petitioners on bail upon executing a bond of Rs.1,00,000/- with two solvent sureties each for the like sum, subject to conditions imposed by the court having jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
