Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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In a cheque dishonour complaint, the HC held that a disputed receipt could not be treated as inconsequential where the complainant totally denied his signatures and handwriting; forensic comparison was necessary to test the defence and aid fair adjudication. The trial court's refusal to send the document, along with admitted writings and signatures of the complainant, for FSL examination was set aside, the application was allowed, and further proceedings were stayed pending the report.
In a cheque dishonour complaint, the HC held that a disputed receipt could not be treated as inconsequential where the complainant totally denied his signatures and handwriting; forensic comparison was necessary to test the defence and aid fair adjudication. The trial court's refusal to send the document, along with admitted writings and signatures of the complainant, for FSL examination was set aside, the application was allowed, and further proceedings were stayed pending the report.
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