Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Section 482 CrPC is described as a safeguard against misuse of criminal process, but not as a licence for threshold appreciation of evidence. In a dispute arising from import, customs clearance and later fiscal proceedings, the absence of original transit declarations, forensic or handwriting material, and proof that either petitioner authored the disputed signatures meant forgery under Sections 463, 464 and 468 IPC was not disclosed. The complaint also failed to show deception at the inception of the transaction, cheating by personation or conspiracy. The criminal case was treated as an abuse of process and the FIR, charge-sheet and cognizance order were quashed.
Section 482 CrPC is described as a safeguard against misuse of criminal process, but not as a licence for threshold appreciation of evidence. In a dispute arising from import, customs clearance and later fiscal proceedings, the absence of original transit declarations, forensic or handwriting material, and proof that either petitioner authored the disputed signatures meant forgery under Sections 463, 464 and 468 IPC was not disclosed. The complaint also failed to show deception at the inception of the transaction, cheating by personation or conspiracy. The criminal case was treated as an abuse of process and the FIR, charge-sheet and cognizance order were quashed.
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