Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Dishonor of Cheque - The fact is that the bank account as well as cheque book belongs to the father of the applicant and the applicant had access to the same. In absence of any challenge to signatures of the applicant on the disputed cheque, this Court is of the considered opinion that at present it cannot be said that the applicant is not liable to be prosecuted under Section 138 of the N.I.Act. In the light of misleading stand taken by the applicant as well as in the light of the fact that prima facie, the applicant has issued the cheque of his father under own signatures, it is clear that he has also tried to cheat the respondent. - HC
Dishonor of Cheque - The fact is that the bank account as well as cheque book belongs to the father of the applicant and the applicant had access to the same. In absence of any challenge to signatures of the applicant on the disputed cheque, this Court is of the considered opinion that at present it cannot be said that the applicant is not liable to be prosecuted under Section 138 of the N.I.Act. In the light of misleading stand taken by the applicant as well as in the light of the fact that prima facie, the applicant has issued the cheque of his father under own signatures, it is clear that he has also tried to cheat the respondent. - HC
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TaxTMI 
TaxTMI 
