Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
At the discharge stage, a strong suspicion based on material capable of being translated into evidence is sufficient, and the court should not conduct a detailed evaluation aimed at conviction. However, prosecution witnesses lacked personal knowledge, merely proved departmental materials, or did not specify the alleged method of excise-duty evasion; the underlying records were not produced, making record-derived evidence inadmissible. Departmental adjudication orders and penalties alone cannot establish criminal liability, as the criminal court must independently assess whether duty evasion occurred and constituted an offence. On the available material, no prima facie case was disclosed, so discharge was upheld and the revision dismissed.
At the discharge stage, a strong suspicion based on material capable of being translated into evidence is sufficient, and the court should not conduct a detailed evaluation aimed at conviction. However, prosecution witnesses lacked personal knowledge, merely proved departmental materials, or did not specify the alleged method of excise-duty evasion; the underlying records were not produced, making record-derived evidence inadmissible. Departmental adjudication orders and penalties alone cannot establish criminal liability, as the criminal court must independently assess whether duty evasion occurred and constituted an offence. On the available material, no prima facie case was disclosed, so discharge was upheld and the revision dismissed.
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