Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Cheating by dishonest inducement requires a fraudulent or dishonest false representation intended to deceive, followed by the complainant acting on it through delivery of property or the requisite harm. Criminal conspiracy requires proof beyond reasonable doubt of an agreement or prior meeting of minds to commit an illegal act or a lawful act by illegal means; suspicion, association, or relationship is insufficient. Where directors are accused of corporate misconduct, cogent evidence must distinguish their individual dishonest acts, participation, or benefit from the roles of directors who were not prosecuted. Unsupported allegations of collateral security or mortgage creation do not establish dishonest inducement or conspiracy.
Cheating by dishonest inducement requires a fraudulent or dishonest false representation intended to deceive, followed by the complainant acting on it through delivery of property or the requisite harm. Criminal conspiracy requires proof beyond reasonable doubt of an agreement or prior meeting of minds to commit an illegal act or a lawful act by illegal means; suspicion, association, or relationship is insufficient. Where directors are accused of corporate misconduct, cogent evidence must distinguish their individual dishonest acts, participation, or benefit from the roles of directors who were not prosecuted. Unsupported allegations of collateral security or mortgage creation do not establish dishonest inducement or conspiracy.
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