Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC permitted compounding of the offence u/s 138 of the Negotiable Instruments Act after the accused compromised with the complainant post conviction and sentencing. Relying on Supreme Court precedents, the HC held that Section 147 overrides Section 320(9) CrPC, allowing compounding even after conviction. Consequently, the HC quashed the conviction and sentence, acquitting the accused on payment of Rs.15,000 as compounding fee, which was reduced considering the accused's poor financial condition.
The HC permitted compounding of the offence u/s 138 of the Negotiable Instruments Act after the accused compromised with the complainant post conviction and sentencing. Relying on Supreme Court precedents, the HC held that Section 147 overrides Section 320(9) CrPC, allowing compounding even after conviction. Consequently, the HC quashed the conviction and sentence, acquitting the accused on payment of Rs.15,000 as compounding fee, which was reduced considering the accused's poor financial condition.
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