Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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...
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Personal liability for cheque dishonour under the Negotiable Instruments Act requires proof of a legally enforceable debt owed by the drawer. Documentary material transferring trust management and liabilities to newly inducted trustees, together with rent receipts recognising payments by the trust's management, supported the position that the alleged dues belonged to the trust rather than the former trustee personally. Uncorroborated allegations of advances did not establish personal liability and could rebut statutory presumptions. An acquittal may be disturbed on appeal only where it is perverse, manifestly illegal, or unsupported by evidence; where two reasonable views are possible, the reinforced presumption of innocence precludes interference.
Personal liability for cheque dishonour under the Negotiable Instruments Act requires proof of a legally enforceable debt owed by the drawer. Documentary material transferring trust management and liabilities to newly inducted trustees, together with rent receipts recognising payments by the trust's management, supported the position that the alleged dues belonged to the trust rather than the former trustee personally. Uncorroborated allegations of advances did not establish personal liability and could rebut statutory presumptions. An acquittal may be disturbed on appeal only where it is perverse, manifestly illegal, or unsupported by evidence; where two reasonable views are possible, the reinforced presumption of innocence precludes interference.
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