Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Dishonor of Cheque - The defence theory, that the eight post dated cheques for ₹ 20,000/- each were given in anticipation of a loan that was promised by the complainant, defies credibility. - Though the accused can discharge the burden under Section 139 of the Negotiable Instruments Act by preponderance of probability even that has not been done in this case - HC
Dishonor of Cheque - The defence theory, that the eight post dated cheques for ₹ 20,000/- each were given in anticipation of a loan that was promised by the complainant, defies credibility. - Though the accused can discharge the burden under Section 139 of the Negotiable Instruments Act by preponderance of probability even that has not been done in this case - HC
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