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 - rebuttal of presumption - The mere ipse dixit of the petitioner and the statement in defence under Section 313 Cr.P.C without any material does not rebut the presumption cast on the petitioner under Section 139 of the N.I. Act. Just by contending that the Income Tax Returns have not been filed or by stating that complaints have been filed by the complainant against the accused does not rebut the presumption of the petitioner even on preponderance of probabilities - Offence Section 269SS IT Act at best makes an offence u/s 271D of the IT Act but it does not mean that the loan of ₹ 15,00,000/- has not been given by the complainant to the petitioner herein. - HC
Dishonor of Cheque - rebuttal of presumption - The mere ipse dixit of the petitioner and the statement in defence under Section 313 Cr.P.C without any material does not rebut the presumption cast on the petitioner under Section 139 of the N.I. Act. Just by contending that the Income Tax Returns have not been filed or by stating that complaints have been filed by the complainant against the accused does not rebut the presumption of the petitioner even on preponderance of probabilities - Offence Section 269SS IT Act at best makes an offence u/s 271D of the IT Act but it does not mean that the loan of ₹ 15,00,000/- has not been given by the complainant to the petitioner herein. - HC
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