Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
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Dishonor of Cheque - Accused took a specific defence that the cheque in question was obtained by the complainant by exercising force and that the same was a blank cheque. The complainant misused the blank cheque and filed a false complaint. Even though a specific defence is taken by the accused, he has not probabilised the same. When the accused admits issuance of the cheque in favour of the complainant, the presumption under Section 139 of N.I. Act arises and unless the accused rebuts the presumption, he is liable for conviction.- HC
Dishonor of Cheque - Accused took a specific defence that the cheque in question was obtained by the complainant by exercising force and that the same was a blank cheque. The complainant misused the blank cheque and filed a false complaint. Even though a specific defence is taken by the accused, he has not probabilised the same. When the accused admits issuance of the cheque in favour of the complainant, the presumption under Section 139 of N.I. Act arises and unless the accused rebuts the presumption, he is liable for conviction.- HC
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