Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Dishonor of Cheque - insufficiency of funds - In the present case, the trial Court as well as appellate Court have come to the conclusion that the accused had taken loan from the complainant for which he issued the impugned cheque which was dishonoured by bank for insufficiency of fund in his account. The signature of the accused petitioner on the impugned cheque has been proved. The accused did not lead any evidence to rebut the presumption taken by the Courts below under Section 139, N.I Act. He did not even come in the witness box to support his case. - HC
Dishonor of Cheque - insufficiency of funds - In the present case, the trial Court as well as appellate Court have come to the conclusion that the accused had taken loan from the complainant for which he issued the impugned cheque which was dishonoured by bank for insufficiency of fund in his account. The signature of the accused petitioner on the impugned cheque has been proved. The accused did not lead any evidence to rebut the presumption taken by the Courts below under Section 139, N.I Act. He did not even come in the witness box to support his case. - HC
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