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...
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Complaint under the Negotiable Instruments Act failed to establish a legally enforceable debt because mandatory corporate records, a board resolution, contemporaneous calculations or audited entries proving the claimed brokerage were absent; unsigned and belated letters bore indicia of fabrication and thus the pleaded material did not identify how any amount became payable, rendering the proceeding an abuse of process. Consequently the statutory presumption envisaged for negotiable instruments did not arise where the primary onus to set out particulars was not discharged, and no evidence converted company liabilities into the director's personal liability; the complaint was quashed.
Complaint under the Negotiable Instruments Act failed to establish a legally enforceable debt because mandatory corporate records, a board resolution, contemporaneous calculations or audited entries proving the claimed brokerage were absent; unsigned and belated letters bore indicia of fabrication and thus the pleaded material did not identify how any amount became payable, rendering the proceeding an abuse of process. Consequently the statutory presumption envisaged for negotiable instruments did not arise where the primary onus to set out particulars was not discharged, and no evidence converted company liabilities into the director's personal liability; the complaint was quashed.
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