Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
