Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court decree concerning the same transaction - The Supreme Court acknowledges the conflicting nature of civil and criminal proceedings concerning the same issue and transaction. However, it emphasizes that the standard of proof and burden of evidence in civil and criminal cases are different. - the Supreme Court clarifies that while civil court decisions may have persuasive value, they are not binding on criminal courts, except for limited purposes such as sentence or damages. - the Supreme Court concludes that the criminal proceedings, including the conviction and damages imposed by lower courts, are unsustainable. It asserts that the criminal court must abide by the civil court's declaration regarding the nature of the cheque involved.
Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court decree concerning the same transaction - The Supreme Court acknowledges the conflicting nature of civil and criminal proceedings concerning the same issue and transaction. However, it emphasizes that the standard of proof and burden of evidence in civil and criminal cases are different. - the Supreme Court clarifies that while civil court decisions may have persuasive value, they are not binding on criminal courts, except for limited purposes such as sentence or damages. - the Supreme Court concludes that the criminal proceedings, including the conviction and damages imposed by lower courts, are unsustainable. It asserts that the criminal court must abide by the civil court's declaration regarding the nature of the cheque involved.
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