Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
In cheque dishonour matters, where a statutory demand notice is returned refused or unclaimed, limitation for a complaint runs from deemed service, meaning the date the complainant receives the returned cover or is informed by postal authorities, not the earlier postal endorsement. The text also reiterates that proof of the transaction and execution of the cheque attracts statutory presumptions as to liability, which can sustain conviction if not rebutted. Applying these principles, the limitation-based acquittal was set aside, the conviction was restored, and the sentence was modified to nominal imprisonment with fine, the substantial amount directed as compensation to the complainant.
In cheque dishonour matters, where a statutory demand notice is returned refused or unclaimed, limitation for a complaint runs from deemed service, meaning the date the complainant receives the returned cover or is informed by postal authorities, not the earlier postal endorsement. The text also reiterates that proof of the transaction and execution of the cheque attracts statutory presumptions as to liability, which can sustain conviction if not rebutted. Applying these principles, the limitation-based acquittal was set aside, the conviction was restored, and the sentence was modified to nominal imprisonment with fine, the substantial amount directed as compensation to the complainant.
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