Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Electronic material used in search assessments must be shown to be genuine, properly preserved, and supported by a reliable chain of custody; the Tribunal treated the Revenue's failure to record complete device particulars, hash values, and proper certification of later extraction as fatal to reliance on SMS, WhatsApp images, and software screenshots. It also held that approval under section 153D is a statutory safeguard requiring conscious application of mind to each assessment year, not a mechanical signature. Because the assessments rested on inadmissible electronic material and the approval process showed no real scrutiny, the Tribunal quashed the assessments and allowed the assessee's appeals.
Electronic material used in search assessments must be shown to be genuine, properly preserved, and supported by a reliable chain of custody; the Tribunal treated the Revenue's failure to record complete device particulars, hash values, and proper certification of later extraction as fatal to reliance on SMS, WhatsApp images, and software screenshots. It also held that approval under section 153D is a statutory safeguard requiring conscious application of mind to each assessment year, not a mechanical signature. Because the assessments rested on inadmissible electronic material and the approval process showed no real scrutiny, the Tribunal quashed the assessments and allowed the assessee's appeals.
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