Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory, not a second appellate review of evidence, and interference requires perversity, patent illegality, or miscarriage of justice. Admission of a signed cheque, including where it is alleged to have been delivered blank, triggers presumptions of consideration and legally enforceable liability; inconsistent or unsupported explanations do not establish a probable defence. Unchallenged bank evidence may prove dishonour, while a signed acknowledgement proves actual service of the statutory demand notice without recourse to deemed service. Custodial sentence and compensation may be sustained where they reflect the deterrent purpose of the offence and compensate for loss of use of funds and prosecution expenses.
Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory, not a second appellate review of evidence, and interference requires perversity, patent illegality, or miscarriage of justice. Admission of a signed cheque, including where it is alleged to have been delivered blank, triggers presumptions of consideration and legally enforceable liability; inconsistent or unsupported explanations do not establish a probable defence. Unchallenged bank evidence may prove dishonour, while a signed acknowledgement proves actual service of the statutory demand notice without recourse to deemed service. Custodial sentence and compensation may be sustained where they reflect the deterrent purpose of the offence and compensate for loss of use of funds and prosecution expenses.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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