Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Dishonor of Cheque - non-payment of 20% of compensation amount as per Section 148 of N.I. Act - Since, condition stipulated therein has been violated by the respondent, he cannot longer take benefit of the same and plead at this stage that these are his legal right - The respondent cannot be allowed to abuse the process of law and pertinently this aspect has not considered by the learned trial Court.
Dishonor of Cheque - non-payment of 20% of compensation amount as per Section 148 of N.I. Act - Since, condition stipulated therein has been violated by the respondent, he cannot longer take benefit of the same and plead at this stage that these are his legal right - The respondent cannot be allowed to abuse the process of law and pertinently this aspect has not considered by the learned trial Court.
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