Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Revisional jurisdiction in cheque-dishonour matters remains confined to correcting patent defects, jurisdictional error, perversity, or findings based on no evidence, so concurrent findings are not disturbed on a mere request for fresh appreciation of evidence. Where issuance of the cheque and dishonour are admitted, presumptions under Sections 118(a) and 139 operate in favour of consideration and legally enforceable liability; a bare security-cheque plea, unsupported by defence evidence, does not rebut them. Objections based on cash loan treatment, non-disclosure in tax returns, or lack of independent documents do not by themselves defeat the prosecution. Compensation in such cases serves a restitutive purpose, and imprisonment and compensation may both be sustained.
Revisional jurisdiction in cheque-dishonour matters remains confined to correcting patent defects, jurisdictional error, perversity, or findings based on no evidence, so concurrent findings are not disturbed on a mere request for fresh appreciation of evidence. Where issuance of the cheque and dishonour are admitted, presumptions under Sections 118(a) and 139 operate in favour of consideration and legally enforceable liability; a bare security-cheque plea, unsupported by defence evidence, does not rebut them. Objections based on cash loan treatment, non-disclosure in tax returns, or lack of independent documents do not by themselves defeat the prosecution. Compensation in such cases serves a restitutive purpose, and imprisonment and compensation may both be sustained.
Note: It is a system-generated summary and is for quick reference only.