Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
