Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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A false refund claim in an income-tax return, supported by fabricated housing-loan documents, attracted prosecution under Section 277. The evidence of the complainant and bank officer proved that the claimed loan documents were false and that no housing loan existed in the taxpayer's name. Once the false statement in the return was established, Section 278E required a presumption of culpable mental state, which was not rebutted because no defence evidence was led and the explanation to the notice was rejected. The concurrent findings were found free from legal infirmity, so the conviction, sentence, and revision dismissal were upheld.
A false refund claim in an income-tax return, supported by fabricated housing-loan documents, attracted prosecution under Section 277. The evidence of the complainant and bank officer proved that the claimed loan documents were false and that no housing loan existed in the taxpayer's name. Once the false statement in the return was established, Section 278E required a presumption of culpable mental state, which was not rebutted because no defence evidence was led and the explanation to the notice was rejected. The concurrent findings were found free from legal infirmity, so the conviction, sentence, and revision dismissal were upheld.
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