Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
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Dishonor of Cheque - The financial capacity of the complainant to lend money to the accused also can be gathered from the evidence. As such, the other point of argument of learned counsel for the petitioner on that aspect is not convincing - the entire defence of the accused about denial of the loan transaction has just confined to a mere oral denial made to PW-1. However, the same is not sufficient to rebut the presumption which has been formed in favour of the complainant - HC
Dishonor of Cheque - The financial capacity of the complainant to lend money to the accused also can be gathered from the evidence. As such, the other point of argument of learned counsel for the petitioner on that aspect is not convincing - the entire defence of the accused about denial of the loan transaction has just confined to a mere oral denial made to PW-1. However, the same is not sufficient to rebut the presumption which has been formed in favour of the complainant - HC
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