Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Dishonor of Cheque - Though, the Court has the power to quash the criminal complaint filed u/s 138 of the N.I. Act on the legal issues like limitation, etc. Criminal complaint filed u/s 138 against the accused ought not have been quashed merely on the ground that there are inter se dispute between appellant No.3 and respondent No.2. Without keeping in view the statutory presumption raised u/s 139, the High Court, has committed a serious error in quashing the criminal complaint.
Dishonor of Cheque - Though, the Court has the power to quash the criminal complaint filed u/s 138 of the N.I. Act on the legal issues like limitation, etc. Criminal complaint filed u/s 138 against the accused ought not have been quashed merely on the ground that there are inter se dispute between appellant No.3 and respondent No.2. Without keeping in view the statutory presumption raised u/s 139, the High Court, has committed a serious error in quashing the criminal complaint.
Note: It is a system-generated summary and is for quick reference only.