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    July 28, 2026   Case LawsIncome Tax
    Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
    July 28, 2026   Case LawsIncome Tax
    Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
    July 28, 2026   Case LawsCustoms
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    July 28, 2026   Case LawsMoney Laundering
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    July 28, 2026   Case LawsMoney Laundering
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    July 28, 2026   Case LawsService Tax
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    July 27, 2026   Case LawsGST
    Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.
    July 27, 2026   Case LawsGST
    Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
    July 27, 2026   Case LawsGST
    Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
    July 27, 2026   Case LawsGST
    GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed r...
    July 27, 2026   Case LawsIncome Tax
    Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
    July 27, 2026   Case LawsIncome Tax
    Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.
    July 27, 2026   Case LawsIncome Tax
    Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
    July 27, 2026   Case LawsIncome Tax
    IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
    July 27, 2026   Case LawsIncome Tax
    Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
    July 27, 2026   Case LawsIncome Tax
    Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
    July 27, 2026   Case LawsIncome Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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    July 28, 2026   Case Laws Income Tax
    Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual business use.
    July 28, 2026   Case Laws Income Tax
    Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
    July 28, 2026   Case Laws Customs
    Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
    July 28, 2026   Case Laws Customs
    Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.
    July 28, 2026   Case Laws IBC
    Prior approval for liquidator-initiated arbitration is mandatory, but post facto approval makes invocation effective from the approval date.
    July 28, 2026   Case Laws IBC
    Reasoned fraud-classification orders must address defences; proceedings against an uninvolved former director could not be restarted.
    July 28, 2026   Case Laws Money Laundering
    Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.
    July 28, 2026   Case Laws Money Laundering
    Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
    July 28, 2026   Case Laws Service Tax
    Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
    July 27, 2026   Case Laws GST
    Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.
    July 27, 2026   Case Laws GST
    Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
    July 27, 2026   Case Laws GST
    Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
    July 27, 2026   Case Laws GST
    GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed records.
    July 27, 2026   Case Laws Income Tax
    Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
    July 27, 2026   Case Laws Income Tax
    Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.
    July 27, 2026   Case Laws Income Tax
    Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
    July 27, 2026   Case Laws Income Tax
    IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
    July 27, 2026   Case Laws Income Tax
    Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
    July 27, 2026   Case Laws Income Tax
    Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
    July 27, 2026   Case Laws Income Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proceedings.

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      Home› Highlights › Indian Laws › 2020 › January, 2020 › This
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      Indian Laws

      Dishonor of Cheque - offence punishable u/s 138 - the petitioner...

      Cheque Dishonor Case: Notice Quashed for Former Managerial Person as Cheques Issued After Tenure Ended u/s 138.

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      Indian LawsJanuary 10, 2020Case LawsHC
      Dishonor of Cheque - offence punishable u/s 138 - the petitioner was a Key Managerial Person of the accused No.1 company - he was so for the period from 01.04.2015 to 31.03.2016 and the date of the drawing of the cheques in question are 07.06.2019 - notice against the petitioner queshed.
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