Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Dishonour of cheque under the Negotiable Instruments law and vicarious liability of a company officer were central: the managing director, being signatory and in charge of day-to-day affairs, issued cheques in partial discharge of debt and those cheques were dishonoured for insufficiency of funds, and statutory notice remained uncomplied with; on that basis the trial and appellate courts' findings that the offence under the Negotiable Instruments law was made out were upheld. The sentence as modified on appeal was found not to warrant interference and the revision challenging conviction and sentence was dismissed.
Dishonour of cheque under the Negotiable Instruments law and vicarious liability of a company officer were central: the managing director, being signatory and in charge of day-to-day affairs, issued cheques in partial discharge of debt and those cheques were dishonoured for insufficiency of funds, and statutory notice remained uncomplied with; on that basis the trial and appellate courts' findings that the offence under the Negotiable Instruments law was made out were upheld. The sentence as modified on appeal was found not to warrant interference and the revision challenging conviction and sentence was dismissed.
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