Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Dishonor of Cheque - In the case on hand, the accused did not even step into the witness box. Under such circumstances, in view of the material evidence available on record, coupled with the statutory presumption, this Court is of the considered opinion that there is no legal infirmity or capriciousness or perversity in recording the findings by the learned Magistrate that the accused is guilty of the offence punishable under Section 138 of the N.I. Act - HC
Dishonor of Cheque - In the case on hand, the accused did not even step into the witness box. Under such circumstances, in view of the material evidence available on record, coupled with the statutory presumption, this Court is of the considered opinion that there is no legal infirmity or capriciousness or perversity in recording the findings by the learned Magistrate that the accused is guilty of the offence punishable under Section 138 of the N.I. Act - HC
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