Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Dishonor of cheque - If a notice is given on the basis of incorrect cheque number, then the entire foundation will fall and the complainant cannot maintain his complaint on the basis of incorrect cheque number. However, in the present case, it is not the case of the applicant that the statutory notice was issued to him by mentioning incorrect cheque number. The Magistrate in its order has also mentioned that the cheque number mentioned in the cheque, written memo and statutory notice is 628895, whereas only in the complaint the cheque number has been mentioned as 628892, therefore, it is a formal infirmity. - HC
Dishonor of cheque - If a notice is given on the basis of incorrect cheque number, then the entire foundation will fall and the complainant cannot maintain his complaint on the basis of incorrect cheque number. However, in the present case, it is not the case of the applicant that the statutory notice was issued to him by mentioning incorrect cheque number. The Magistrate in its order has also mentioned that the cheque number mentioned in the cheque, written memo and statutory notice is 628895, whereas only in the complaint the cheque number has been mentioned as 628892, therefore, it is a formal infirmity. - HC
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