Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
A complaint under Section 138 of the Negotiable Instruments Act filed through a power of attorney holder was not liable to fail merely because the complaint did not expressly plead the holder's direct personal knowledge. The Court treated the objection as an irregularity in institution, to be tested under Section 465 CrPC, and found no failure of justice because the complainant later entered the witness box, deposed to the transaction, and the accused had full opportunity to cross-examine. The conviction was therefore sustained. On sentence, the Court reduced the substantive custodial term in view of the nature and gravity of the offence, while maintaining the compensation and default clause, and substituted imprisonment till the rising of the court.
A complaint under Section 138 of the Negotiable Instruments Act filed through a power of attorney holder was not liable to fail merely because the complaint did not expressly plead the holder's direct personal knowledge. The Court treated the objection as an irregularity in institution, to be tested under Section 465 CrPC, and found no failure of justice because the complainant later entered the witness box, deposed to the transaction, and the accused had full opportunity to cross-examine. The conviction was therefore sustained. On sentence, the Court reduced the substantive custodial term in view of the nature and gravity of the offence, while maintaining the compensation and default clause, and substituted imprisonment till the rising of the court.
Note: It is a system-generated summary and is for quick reference only.