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 - legally enforceable debt or not - rebuttal of statutory presumption - petitioner had been convicted for offences u/s 138 - The judgment passed by the Courts below are conjectural and are not based upon objective assessment of the material adduced on record. The Courts below have failed to take account of the shift of onus on the complainant to establish having advanced the money and that the cheque in question had been duly issued to him in discharge of the liability and to have proceeded solely on the basis of presumption under Section 139 of the Negotiable Instruments Act, 1881 ignoring all other circumstances. - HC
Dishonor of Cheque - legally enforceable debt or not - rebuttal of statutory presumption - petitioner had been convicted for offences u/s 138 - The judgment passed by the Courts below are conjectural and are not based upon objective assessment of the material adduced on record. The Courts below have failed to take account of the shift of onus on the complainant to establish having advanced the money and that the cheque in question had been duly issued to him in discharge of the liability and to have proceeded solely on the basis of presumption under Section 139 of the Negotiable Instruments Act, 1881 ignoring all other circumstances. - HC
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