Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Page of 4891
Press 'Enter' after typing page number.
781 to 800 of 97814 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Admission of a cheque signature activates the presumptions of consideration and legally enforceable debt or liability under Sections 118(a) and 139 of the Negotiable Instruments Act. The drawer then bears an evidentiary burden to raise a probable, evidence-based defence on the preponderance of probabilities; bare denials, unsupported claims of misuse, or a blank-cheque plea ordinarily do not rebut the presumptions. Financial capacity of the complainant becomes material only after a credible and specific challenge. These presumptions do not remove the requirement to establish the procedural ingredients of Section 138, including dishonour, timely demand notice, non-payment, and timely complaint.
Admission of a cheque signature activates the presumptions of consideration and legally enforceable debt or liability under Sections 118(a) and 139 of the Negotiable Instruments Act. The drawer then bears an evidentiary burden to raise a probable, evidence-based defence on the preponderance of probabilities; bare denials, unsupported claims of misuse, or a blank-cheque plea ordinarily do not rebut the presumptions. Financial capacity of the complainant becomes material only after a credible and specific challenge. These presumptions do not remove the requirement to establish the procedural ingredients of Section 138, including dishonour, timely demand notice, non-payment, and timely complaint.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
