Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with Section 49 of the NDPS Act - The defense raised several points highlighting failures and contradictions in the prosecution's evidence - The admissibility of confessions recorded by police officers was questioned, as it is in violation of Section 25 of the Evidence Act. - The Supreme Court acquitted the accused appellants of all charges, citing the prosecution's failure to prove the case beyond a reasonable doubt and highlighting the flaws in the evidence presented.
Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with Section 49 of the NDPS Act - The defense raised several points highlighting failures and contradictions in the prosecution's evidence - The admissibility of confessions recorded by police officers was questioned, as it is in violation of Section 25 of the Evidence Act. - The Supreme Court acquitted the accused appellants of all charges, citing the prosecution's failure to prove the case beyond a reasonable doubt and highlighting the flaws in the evidence presented.
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