Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Dishonor of Cheque - dues was against the company but the cheque was issued by the petitioner from his personal account - Legally enforceable debt or not, in personal capacity - The petitioner would still be convicted even if he issues his personal cheque in discharge of the dues of the company. The learned appellate court has rightly held that petitioner being signatory of the bounced cheque is clearly responsible for non- payment of the amount to the complainant and rightly upheld the conviction of the petitioner - HC
Dishonor of Cheque - dues was against the company but the cheque was issued by the petitioner from his personal account - Legally enforceable debt or not, in personal capacity - The petitioner would still be convicted even if he issues his personal cheque in discharge of the dues of the company. The learned appellate court has rightly held that petitioner being signatory of the bounced cheque is clearly responsible for non- payment of the amount to the complainant and rightly upheld the conviction of the petitioner - HC
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