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Showing 121 to 123 of 123 Records

• 1979 (4) TMI 3 - PUNJAB AND HARYANA HIGH COURT
  
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  ... ... ..... PC, after the close of the prosecution evidence. No other evidence has been led to prove the contents of those documents which contain the alleged admissions of Mohan Lal with regard to the contents of ex. P. Y. It is, therefore, abundantly clear that the contents of exs. P.A.C., P.A.M., P.A.N. and P.Y. on which only reliance has been placed by the learned counsel for the appellants for proving the case of the prosecution against the respondents have not been got proved by leading any legal evidence. That being so, it cannot be said that the income-tax return and the statements of accounts attached therewith were fabricated documents. Accordingly, the courts below rightly held that the charges under ss. 277 of the I.T. Act and s. 193, IPC have not been brought home to any of the respondents. We, therefore, uphold the acquittal of all the three respondents as ordered by the courts below. For the reasons given above, we find no force in these appeals which are hereby dismissed.

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• 1979 (4) TMI 2 - SUPREME COURT
  

  Assessee carried on money-lending and other businesses - withdrew money from overdraft account for donation - borrowing was made by the assessee to meet a personal obligation, not for the business obligation hence interest paid to the bank was not deductible - Interest credited on balance donation is also not allowable - Assessee appeal dismissed

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• 1979 (4) TMI 1 - SUPREME COURT
  

  When the company goes into liquidation it becomes difficult for the department to realise its dues from the assets of the company and more so when the company has been finally wound up and dissolved. The directors, therefore, have been made liable to pay such dues. Section 179 is meant to squarely cover such a case also and the appellants cannot escape their liability for the dues. The proceedings were rightly initiated against them for realisation of the dues

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