Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
    Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
    Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
    Condonation of delay in share transfer disputes upheld where illness-based explanation and medical evidence showed sufficient cause.
    Provident fund protection in liquidation excludes employee dues from the estate and blocks waterfall distribution.
    Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
    Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
    Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
    Unregistered agreement for sale does not make a third party a necessary or proper party in Section 7 insolvency proceedings.
    Continuing FEMA contravention and false ODI declarations justified protective seizure; natural justice objection failed.
    Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
    Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.
    Joint development agreements and VAT: tax applies only to the goods component, not the landowner's share in land.
    Transitional input tax credit must be decided within Section 140's confined scope; vague appellate findings led to remand.
    No valid arbitration agreement and no statutory power to appoint an arbitrator rendered the award a jurisdictional nullity.
    SEZ de-notification approved for land to be used for infrastructure consistent with the zone's original objective.
    Duty drawback rates for gold and silver jewellery revised upward under the customs drawback schedule.
    Customs depot notification adds Village Hirnoda, Jaipur for import unloading and export loading facilities.
    Net settlement of FPI cash-market fund obligations permitted for outright trades, while securities settlement stays on gross basis.
    GST reimbursement under works contract upheld; contractor entitled to tax refund with interest on proven payment.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Statutory notice to the drawer in cheque dishonour matters is...

Cheque dishonour claims require valid drawer notice and proof of loan capacity before presumptions can sustain conviction

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws June 24, 2026 Case Laws HC
Statutory notice to the drawer in cheque dishonour matters is mandatory, and service on a third person does not satisfy the notice requirement discussed here. The text also states that the complainant must lay a factual foundation for the presumption of a legally enforceable debt by showing financial capacity and source of funds for the alleged loan. Where the complainant admitted no bank record, income-tax return, or other proof of funds, the presumption under the negotiable instruments law was treated as unrebutted only if that foundational proof existed; on the described facts, the defects in notice and proof of capacity were treated as fatal to the conviction under cheque dishonour law.

Topics

Acts Income Tax