Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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.
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.
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