Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC held that it can exercise inherent powers to compound the offence u/s 138 of the Negotiable Instruments Act at the revisional stage based on a compromise between parties. Despite dismissal of appeal upholding conviction, the HC can intervene to prevent miscarriage of justice. Section 147 of NI Act allows settlement irrespective of CrPC provisions. The conviction and sentence were annulled by invoking inherent powers to secure ends of justice based on the compromise.
The HC held that it can exercise inherent powers to compound the offence u/s 138 of the Negotiable Instruments Act at the revisional stage based on a compromise between parties. Despite dismissal of appeal upholding conviction, the HC can intervene to prevent miscarriage of justice. Section 147 of NI Act allows settlement irrespective of CrPC provisions. The conviction and sentence were annulled by invoking inherent powers to secure ends of justice based on the compromise.
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