Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
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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