Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
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Post-conviction compounding of a cheque dishonour offence is unavailable once criminal revision has been dismissed on merits and has affirmed the conviction and sentence. Finality prevents inherent jurisdiction from being used to review or nullify a concluded criminal adjudication, and a subsequent settlement cannot indirectly reopen the conviction. Authorities permitting compounding were distinguishable on the stated facts. The petition seeking compounding was not maintainable; compounding was declined and the petition was dismissed with costs.
Post-conviction compounding of a cheque dishonour offence is unavailable once criminal revision has been dismissed on merits and has affirmed the conviction and sentence. Finality prevents inherent jurisdiction from being used to review or nullify a concluded criminal adjudication, and a subsequent settlement cannot indirectly reopen the conviction. Authorities permitting compounding were distinguishable on the stated facts. The petition seeking compounding was not maintainable; compounding was declined and the petition was dismissed with costs.
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