Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC dismissed criminal revision application challenging summons in corporate property dispute. Court held that the trial magistrate's summons under Section 452 of Companies Act, 2013 was prima facie valid and did not warrant interference. The court emphasized that final determination of wrongful possession must occur during trial through evidence presentation. Precedential analysis from prior Supreme Court jurisprudence supported maintaining interlocutory proceedings without exceptional circumstances justifying judicial intervention. Revisional application was consequently found devoid of merit and summarily rejected, leaving original summons and potential prosecution intact.
HC dismissed criminal revision application challenging summons in corporate property dispute. Court held that the trial magistrate's summons under Section 452 of Companies Act, 2013 was prima facie valid and did not warrant interference. The court emphasized that final determination of wrongful possession must occur during trial through evidence presentation. Precedential analysis from prior Supreme Court jurisprudence supported maintaining interlocutory proceedings without exceptional circumstances justifying judicial intervention. Revisional application was consequently found devoid of merit and summarily rejected, leaving original summons and potential prosecution intact.
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