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    Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
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      Abetment of attempted export requires proof that the alleged...

      Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.

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      CustomsJuly 23, 2026Case LawsHC
      Abetment of attempted export requires proof that the alleged abettor intentionally aided the offence by an act or unlawful omission; merely introducing an intermediary or being unable to secure that person's appearance does not establish participation in a smuggling conspiracy. A Customs House Agent's regulatory duties include verifying client identity and prescribed documentation, but do not require employees to inspect goods inside containers already examined and sealed by customs authorities. Accordingly, an employee who only arranged containers in the ordinary course of business could not be held liable for misdeclared prohibited goods without material connecting him to the conspiracy.

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      ActsIncome Tax