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...
Unauthorized and illegal encashing of Kisan Vikas Patras (KVPs) - Fraud / Cheating - endorsement of KVP - Presumptions as to negotiable instruments - Negligence on the part of appellant / contributory negligence - a KVP can also be encashed at any other post office if the Officer-in-charge of that post office is satisfied, on production of the identity slip or on verification from the post office of issue, that the person presenting the certificate for encashment is entitled to encashment. Thus, it cannot be said that the KVPs are simple bearer instruments payable to anyone who presents the same for encashment and discharge. - SC
Unauthorized and illegal encashing of Kisan Vikas Patras (KVPs) - Fraud / Cheating - endorsement of KVP - Presumptions as to negotiable instruments - Negligence on the part of appellant / contributory negligence - a KVP can also be encashed at any other post office if the Officer-in-charge of that post office is satisfied, on production of the identity slip or on verification from the post office of issue, that the person presenting the certificate for encashment is entitled to encashment. Thus, it cannot be said that the KVPs are simple bearer instruments payable to anyone who presents the same for encashment and discharge. - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
