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...
Dishonor of Cheque - Different cheques, may be issued for discharging the liability, arising out of one and same transaction, are separate entities and dishonour of each and every cheque gives a right to complainant to issue notice to drawer in terms of Section 138 of NI Act and on failure to make payment within period prescribed in Section 138 of NI Act entitles the complainant to file a complaint with respect to such dishonour of cheque - Dishonour of different cheques and non-payment of that amount after receipt of notice constitutes a different offence. Therefore, complainant has right to file and maintain separate complaint for dishonour of each and every cheque on failure to make payment by payer after receipt of notice under Section 138 of NI Act. - HC
Dishonor of Cheque - Different cheques, may be issued for discharging the liability, arising out of one and same transaction, are separate entities and dishonour of each and every cheque gives a right to complainant to issue notice to drawer in terms of Section 138 of NI Act and on failure to make payment within period prescribed in Section 138 of NI Act entitles the complainant to file a complaint with respect to such dishonour of cheque - Dishonour of different cheques and non-payment of that amount after receipt of notice constitutes a different offence. Therefore, complainant has right to file and maintain separate complaint for dishonour of each and every cheque on failure to make payment by payer after receipt of notice under Section 138 of NI Act. - HC
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TaxTMI 
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