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...
Entitlement to regular bail is examined in light of necessity and proportionality of arrest, custodial interrogation, and prima facie material. The court finds absence of evidence of any overt agreement or common design to sustain criminal conspiracy, so mere communication or association does not establish conspiracy; accordingly, no incriminating recovery or summons linked to the applicant was recorded, negating the need for custodial interrogation and rendering the arrest mechanical and lacking statutory satisfaction, violating Article 21 and amounting to punitive pre-trial detention, therefore continued incarceration is unjustified and bail is granted subject to conditions.
Entitlement to regular bail is examined in light of necessity and proportionality of arrest, custodial interrogation, and prima facie material. The court finds absence of evidence of any overt agreement or common design to sustain criminal conspiracy, so mere communication or association does not establish conspiracy; accordingly, no incriminating recovery or summons linked to the applicant was recorded, negating the need for custodial interrogation and rendering the arrest mechanical and lacking statutory satisfaction, violating Article 21 and amounting to punitive pre-trial detention, therefore continued incarceration is unjustified and bail is granted subject to conditions.
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