Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Dishonor of Cheque - The law is well-settled that the complaint under Section 138 of the Negotiable Instruments Act is not maintainable, if no demand was made for payment of the cheque amount in the notice. In the present case also, the notice i.e., Ext.-7, even when read as a whole, does not reflect any demand for making payment of any amount much less the cheque amount - complaint itself was not maintainable - HC
Dishonor of Cheque - The law is well-settled that the complaint under Section 138 of the Negotiable Instruments Act is not maintainable, if no demand was made for payment of the cheque amount in the notice. In the present case also, the notice i.e., Ext.-7, even when read as a whole, does not reflect any demand for making payment of any amount much less the cheque amount - complaint itself was not maintainable - HC
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TaxTMI 
TaxTMI 
