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    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
    Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
    Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
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      In cheque dishonour proceedings, once issuance of the cheque and...

      Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.

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      Indian LawsJune 11, 2026Case LawsHC
      In cheque dishonour proceedings, once issuance of the cheque and the signature are admitted or proved, a reverse onus arises and the law presumes that the cheque was issued towards a legally enforceable debt or liability; the accused must rebut that presumption by a probable defence supported by cogent material, and a bare denial or vague explanation is insufficient. Dishonour on stop-payment instructions can still attract penal consequences where the cheque was presented within validity, returned unpaid, notice was issued in time, and payment was not made. On that basis, the acquittal was set aside and the complaint cases were remanded for fresh adjudication.

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      ActsIncome Tax