Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The SC upheld the conviction of the appellant under Section 15 of the NDPS Act for conscious possession of contraband, specifically three cartons containing poppy husk. The Court emphasized that possession must be both physical and accompanied by awareness of the illicit nature of the substance. The appellant's defense denying knowledge of the contraband was rejected as implausible. The Court reiterated that once physical possession is established, the burden shifts to the accused to satisfactorily explain the possession or rebut the presumption under Section 54. The failure of the High Court to err in affirming the Trial Court's conviction was affirmed, and the appeal was dismissed. This decision underscores the necessity of proving conscious possession with cogent evidence before a conviction under the NDPS Act can be sustained.
The SC upheld the conviction of the appellant under Section 15 of the NDPS Act for conscious possession of contraband, specifically three cartons containing poppy husk. The Court emphasized that possession must be both physical and accompanied by awareness of the illicit nature of the substance. The appellant's defense denying knowledge of the contraband was rejected as implausible. The Court reiterated that once physical possession is established, the burden shifts to the accused to satisfactorily explain the possession or rebut the presumption under Section 54. The failure of the High Court to err in affirming the Trial Court's conviction was affirmed, and the appeal was dismissed. This decision underscores the necessity of proving conscious possession with cogent evidence before a conviction under the NDPS Act can be sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
