Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
SC reviewed discharge order in criminal case involving alleged fraud against Cotton Corporation of India. The court found the lower court's discharge order legally flawed, as it deviated from statutory requirements under section 239 of CrPC. The magistrate improperly considered defense-provided documents instead of focusing on chargesheet and investigation materials. SC set aside the discharge order, directing the special court to re-examine the case objectively, determining whether charges should be framed based solely on prosecution evidence. The appellate court emphasized the magistrate's duty to prevent groundless prosecutions while ensuring legitimate cases proceed to trial.
SC reviewed discharge order in criminal case involving alleged fraud against Cotton Corporation of India. The court found the lower court's discharge order legally flawed, as it deviated from statutory requirements under section 239 of CrPC. The magistrate improperly considered defense-provided documents instead of focusing on chargesheet and investigation materials. SC set aside the discharge order, directing the special court to re-examine the case objectively, determining whether charges should be framed based solely on prosecution evidence. The appellate court emphasized the magistrate's duty to prevent groundless prosecutions while ensuring legitimate cases proceed to trial.
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