Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Dishonor of Cheque - The Magistrate at the stage of taking cognizance and summoning is required to only consider whether a prima facie case has been made out for summoning the accused persons or not and is not required to go into the merits of the case or material placed on record. - Whether petitioner who had issued the post dated cheques in the capacity of Director of the accused company, had already resigned on the date of presentation of cheque or whether there was sufficient balance in the account to honour the legally enforceable debt or what shall be petitioner’s liabilities after being re-appointed as the Director of the Company, are the questions which cannot be gone into at this stage - HC
Dishonor of Cheque - The Magistrate at the stage of taking cognizance and summoning is required to only consider whether a prima facie case has been made out for summoning the accused persons or not and is not required to go into the merits of the case or material placed on record. - Whether petitioner who had issued the post dated cheques in the capacity of Director of the accused company, had already resigned on the date of presentation of cheque or whether there was sufficient balance in the account to honour the legally enforceable debt or what shall be petitioner’s liabilities after being re-appointed as the Director of the Company, are the questions which cannot be gone into at this stage - HC
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