Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Admissibility of confessions under Section 108 of the Customs Act and the evidentiary value of prior testimony under Section 244(1) Cr.P.C. were central. The court applied the principle that a co-accused's confession is only corroborative and cannot be treated as substantive proof, and therefore set that aside to examine other evidence. Prior testimony was inadmissible under the Evidence Act because the complainant failed to establish the witness's unavailability or incapacity, and the complainant did not invoke the alternative business-records route. On that basis, the trial court's rejection of the testimony and acquittal of the remaining accused was upheld.
Admissibility of confessions under Section 108 of the Customs Act and the evidentiary value of prior testimony under Section 244(1) Cr.P.C. were central. The court applied the principle that a co-accused's confession is only corroborative and cannot be treated as substantive proof, and therefore set that aside to examine other evidence. Prior testimony was inadmissible under the Evidence Act because the complainant failed to establish the witness's unavailability or incapacity, and the complainant did not invoke the alternative business-records route. On that basis, the trial court's rejection of the testimony and acquittal of the remaining accused was upheld.
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