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...
HC permits Enforcement Directorate to continue money laundering investigation under PMLA, allowing utilization of documents and statements obtained during search and seizure. While specific petitioner's case remains pending appellate review, the investigating agency can proceed with inquiry against other accused and persons. The court emphasizes that PMLA investigations are continuous processes and judicial intervention should be minimal, especially at early investigative stages, unless there is manifest procedural abuse. The application is disposed of, enabling the investigation to move forward in accordance with legal provisions.
HC permits Enforcement Directorate to continue money laundering investigation under PMLA, allowing utilization of documents and statements obtained during search and seizure. While specific petitioner's case remains pending appellate review, the investigating agency can proceed with inquiry against other accused and persons. The court emphasizes that PMLA investigations are continuous processes and judicial intervention should be minimal, especially at early investigative stages, unless there is manifest procedural abuse. The application is disposed of, enabling the investigation to move forward in accordance with legal provisions.
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