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...
SC affirmed fundamental rights of free expression, holding that courts must protect Article 19(1)(a) constitutional guarantees. The HC's directive to remove online content was deemed unwarranted and disproportionate. The Court emphasized that hosting critical commentary or secondary source materials does not constitute interference with judicial proceedings, absent demonstrable substantial risk of prejudicing trial or justice administration. The judicial approach underscored the principle of open justice, recognizing public's right to access and discuss legal matters. The intermediary's technical platform hosting such content was not prima facie liable for third-party information. Appeal was consequently allowed, reaffirming robust protection of free speech principles.
SC affirmed fundamental rights of free expression, holding that courts must protect Article 19(1)(a) constitutional guarantees. The HC's directive to remove online content was deemed unwarranted and disproportionate. The Court emphasized that hosting critical commentary or secondary source materials does not constitute interference with judicial proceedings, absent demonstrable substantial risk of prejudicing trial or justice administration. The judicial approach underscored the principle of open justice, recognizing public's right to access and discuss legal matters. The intermediary's technical platform hosting such content was not prima facie liable for third-party information. Appeal was consequently allowed, reaffirming robust protection of free speech principles.
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