Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC held that a power of attorney holder, aware of the case facts and making an averment in the affidavit, is competent to lodge a private complaint u/s 138 of the Negotiable Instruments Act, even if such averment is absent in the complaint itself. The petition to quash the complaint was dismissed, leaving open the maintainability of a second petition u/s 482 CrPC.
The HC held that a power of attorney holder, aware of the case facts and making an averment in the affidavit, is competent to lodge a private complaint u/s 138 of the Negotiable Instruments Act, even if such averment is absent in the complaint itself. The petition to quash the complaint was dismissed, leaving open the maintainability of a second petition u/s 482 CrPC.
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