Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC held that it cannot assume the role of trial court and consider the accused's defense while exercising powers u/s 482 CrPC to quash complaint u/s 138 NI Act. The accused is required to prove defense by leading evidence before trial court. The petition being silent on lack of ingredients for Section 138 complaint was dismissed.
The HC held that it cannot assume the role of trial court and consider the accused's defense while exercising powers u/s 482 CrPC to quash complaint u/s 138 NI Act. The accused is required to prove defense by leading evidence before trial court. The petition being silent on lack of ingredients for Section 138 complaint was dismissed.
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