https://www.taxtmi.com/caselaws?id=462219 A retracted extra-judicial confession was held admissible in penalty proceedings because it was found voluntary, trustworthy and corroborated by recovery of foreign exchange, documents and surrounding circumstances; the appellate court also noted that factual inferences on voluntariness were not open to reappreciation in an appeal confined to questions of law. Amounts received from third parties on behalf of a non-resident brother and credited in special accounts opened in his name were treated as payment in the statutory sense, as they discharged obligations on the proved facts, so the penalties were sustained and the appeal failed. en-us Sat, 17 Oct 1981 00:00:00 +0530 Mon, 02 Jun 2025 11:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462219 A retracted extra-judicial confession was held admissible in penalty proceedings because it was found voluntary, trustworthy and corroborated by recovery of foreign exchange, documents and surrounding circumstances; the appellate court also noted that factual inferences on voluntariness were not open to reappreciation in an appeal confined to questions of law. Amounts received from third parties on behalf of a non-resident brother and credited in special accounts opened in his name were treated as payment in the statutory sense, as they discharged obligations on the proved facts, so the penalties were sustained and the appeal failed. Case-Laws Indian Laws Sat, 17 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462219