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...
Page of 4805
Press 'Enter' after typing page number.
5321 to 5340 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Compounding of a cheque-dishonour offence under Section 138 of the Negotiable Instruments Act was permitted even after conviction because the petitioner had entered into a post-conviction settlement and paid the entire compensation, with the complainant raising no objection. The HC applied the principle that Section 147 permits compounding after conviction and accepted the compromise in light of the settlement and payment already made. The conviction and sentence were accordingly recalled, the offence was compounded, and the petitioner was acquitted.
Compounding of a cheque-dishonour offence under Section 138 of the Negotiable Instruments Act was permitted even after conviction because the petitioner had entered into a post-conviction settlement and paid the entire compensation, with the complainant raising no objection. The HC applied the principle that Section 147 permits compounding after conviction and accepted the compromise in light of the settlement and payment already made. The conviction and sentence were accordingly recalled, the offence was compounded, and the petitioner was acquitted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
