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...
Proviso to Section 45(1) of PMLA permits certain categories of accused, including women, to be released on bail without satisfying twin requirements u/s 45. While woman accused may not automatically be entitled to benefit, court must provide specific reasons for denying such benefit. Single judge erroneously observed proviso applicable only to "vulnerable woman", contrary to Supreme Court's observation that courts need to be sensitive and sympathetic towards categories included in proviso, who may be misused by unscrupulous elements. Single judge misdirected herself in denying proviso benefit. Impugned judgment quashed, appeal allowed.
Proviso to Section 45(1) of PMLA permits certain categories of accused, including women, to be released on bail without satisfying twin requirements u/s 45. While woman accused may not automatically be entitled to benefit, court must provide specific reasons for denying such benefit. Single judge erroneously observed proviso applicable only to "vulnerable woman", contrary to Supreme Court's observation that courts need to be sensitive and sympathetic towards categories included in proviso, who may be misused by unscrupulous elements. Single judge misdirected herself in denying proviso benefit. Impugned judgment quashed, appeal allowed.
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