Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Dishonor of Cheque - rebuttal of presumption - The documents produced by the petitioner in his evidence before the trial establishes that he has a business transaction with the complainant and he issued the cheque in favour of the complainant in discharge of his liability. Learned Magistrate while awarding compensation against the drawer of the cheques has not assigned any reason as to why he did not compensate the complainant to the extent of the total cheque amount. - There are no illegality in the judgment - HC
Dishonor of Cheque - rebuttal of presumption - The documents produced by the petitioner in his evidence before the trial establishes that he has a business transaction with the complainant and he issued the cheque in favour of the complainant in discharge of his liability. Learned Magistrate while awarding compensation against the drawer of the cheques has not assigned any reason as to why he did not compensate the complainant to the extent of the total cheque amount. - There are no illegality in the judgment - HC
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