Question
In the landmark case Krishan v. State of Haryana (2013),
the Supreme Court addressed the admissibility and evidentiary value of dying declarations under what was then Section 32 of the IEA (now Section 26 of BSA). The Court held that: Which principle regarding dying declarations was established in Krishan v. State of Haryana?Solution
Krishan v. State of Haryana established the principle that while dying declarations are admissible under Section 26 of BSA (previously Section 32 IEA), they do not carry absolute credibility and must be corroborated in essential details by other evidence before forming the sole basis of conviction. The judgment emphasized that the solemn nature of dying statements requires Courts to treat them with caution and cross-verify them with other corroborating evidence. This principle balances the exception to hearsay rules with the requirement of fair trial and reliability of evidence. The decision also clarified that dying declarations can be made to anyone (including police) and admissibility is not contingent upon consciousness of imminent death as per Section 26(a) of BSA.
Provision for Bad & Doubtful Debt is created in anticipation of actual bad debts on the basis of:
As per Schedule III of Companies Act, which of the following is not shown under ‘Other Current Liabilities’?
If an ad-hoc credit limit sanctioned by a bank is not reviewed and the account shows no activity, when does it become an NPA?
Which of the following expenditure should NOT be recognized as intangible asset as per AS 26?
Gamma Textiles Ltd. manufactures a single product with the following cost structure:
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• Variable Cost ...
Which of the following is an example of capital expenditure?
A MSME start-up is eligible for priority sector loan of up to Rs. _________
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(i) For calculating interest on drawings of partners
(ii) For settling...
Which among the following is not an Audit technique?
Which of the following not regarded as external source of finance?