Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
The defendants contended that the suit, insofar as it invoked the right to be forgotten, was barred by limitation; the Court held that the plaint sought distinct reliefs for privacy, dignity and erasure of stigmatizing content apart from damages for defamation, and the suit was filed soon after the plaintiff's exoneration, hence it could not be rejected at the threshold under Article 75 of the Limitation Act, so the limitation objection failed. On the challenge to the interim injunction under Order XLIII Rule 1(r) CPC, the Court found the trial court's order narrowly tailored, not a blanket restraint on speech, and proportionately balancing Articles 19(1)(a) and 21 given irreversible reputational harm from perpetual online availability; the appeal was dismissed. - HC
The defendants contended that the suit, insofar as it invoked the right to be forgotten, was barred by limitation; the Court held that the plaint sought distinct reliefs for privacy, dignity and erasure of stigmatizing content apart from damages for defamation, and the suit was filed soon after the plaintiff's exoneration, hence it could not be rejected at the threshold under Article 75 of the Limitation Act, so the limitation objection failed. On the challenge to the interim injunction under Order XLIII Rule 1(r) CPC, the Court found the trial court's order narrowly tailored, not a blanket restraint on speech, and proportionately balancing Articles 19(1)(a) and 21 given irreversible reputational harm from perpetual online availability; the appeal was dismissed. - HC
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