Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
HC reversed trial court's conviction under Section 7 of Prevention of Corruption Act due to insufficient evidence of illegal gratification demand and acceptance. Key prosecution witnesses PW1, PW2, and PW8's testimony failed to establish conclusive proof against accused. Electronic evidence, including recorded conversations on memory card and CDs, was deemed inadmissible without mandatory Section 65-B certificate under Indian Evidence Act. Shadow witness PW8's testimony contradicted alleged demand. Trial court erred in evidence appreciation and failed to establish guilt beyond reasonable doubt. Accused's conviction and sentence set aside, appeal allowed.
HC reversed trial court's conviction under Section 7 of Prevention of Corruption Act due to insufficient evidence of illegal gratification demand and acceptance. Key prosecution witnesses PW1, PW2, and PW8's testimony failed to establish conclusive proof against accused. Electronic evidence, including recorded conversations on memory card and CDs, was deemed inadmissible without mandatory Section 65-B certificate under Indian Evidence Act. Shadow witness PW8's testimony contradicted alleged demand. Trial court erred in evidence appreciation and failed to establish guilt beyond reasonable doubt. Accused's conviction and sentence set aside, appeal allowed.
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