Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Further investigation under Section 173(8) CrPC required prior Magistrate approval as read in by precedent, and the third round of investigation and the resulting chargesheet were unsustainable because no such permission was shown. The Court also found that the real dispute concerned a business arrangement and profit-sharing, making the matter essentially civil; the forgery allegation appeared suspect in the overall sequence of events. In these circumstances, continuation of the prosecution amounted to abuse of process, and the FIR and all subsequent proceedings were quashed.
Further investigation under Section 173(8) CrPC required prior Magistrate approval as read in by precedent, and the third round of investigation and the resulting chargesheet were unsustainable because no such permission was shown. The Court also found that the real dispute concerned a business arrangement and profit-sharing, making the matter essentially civil; the forgery allegation appeared suspect in the overall sequence of events. In these circumstances, continuation of the prosecution amounted to abuse of process, and the FIR and all subsequent proceedings were quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
