Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Dishonor of cheque - Offences punishable under Sections 415 and 420 of IPC - sub-standard black pepper supplied - In the case on hand, though the cheque was bounced, no case is filed under Section 138 of the NI Act. The allegation is made against the petitioner that with dishonest intention, a transaction was entered into and at the inception of the transaction itself there was an intention to cheat the complainant. When such being the facts and circumstances of the case, the very contention of the learned counsel for the petitioner that only on abuse of process, a false proceedings is initiated against the petitioner cannot be accepted at this juncture. - HC
Dishonor of cheque - Offences punishable under Sections 415 and 420 of IPC - sub-standard black pepper supplied - In the case on hand, though the cheque was bounced, no case is filed under Section 138 of the NI Act. The allegation is made against the petitioner that with dishonest intention, a transaction was entered into and at the inception of the transaction itself there was an intention to cheat the complainant. When such being the facts and circumstances of the case, the very contention of the learned counsel for the petitioner that only on abuse of process, a false proceedings is initiated against the petitioner cannot be accepted at this juncture. - HC
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