Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
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The High Court acquitted the petitioner of the charge u/s 278 of the Income Tax Act for abetting the filing of false returns. The court held that the prosecution failed to prove the foundational facts of abetment by the petitioner of the assessee Munilal Devi. The non-examination of Munilal Devi as a witness was crucial, as her reply in the show cause notice blaming the petitioner could not be tested through cross-examination. The presumption of culpable mental state u/s 278E could not be invoked without proving the foundational facts beyond reasonable doubt. The conviction was set aside, and the petitioner was acquitted and discharged.
The High Court acquitted the petitioner of the charge u/s 278 of the Income Tax Act for abetting the filing of false returns. The court held that the prosecution failed to prove the foundational facts of abetment by the petitioner of the assessee Munilal Devi. The non-examination of Munilal Devi as a witness was crucial, as her reply in the show cause notice blaming the petitioner could not be tested through cross-examination. The presumption of culpable mental state u/s 278E could not be invoked without proving the foundational facts beyond reasonable doubt. The conviction was set aside, and the petitioner was acquitted and discharged.
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