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 - presumption of innocence - On bare perusal of provisions of Sections 91 and 311 of CrPC, it apparent that non-affixing of seal over the documents is not material as in the light of provisions made under the Bankers Book Evidence Act, no Bank Officer shall be compelled to produce documents and it shall be presumed that the documents were issued by the authority of the Bank concerned and it can be proved before the Court very well. It is also relevant to mention here that the matter is regarding Section 138 of the NI Act and the objection raised by the petitioner in the present matter is irrelevant. - HC
Dishonor of Cheque - presumption of innocence - On bare perusal of provisions of Sections 91 and 311 of CrPC, it apparent that non-affixing of seal over the documents is not material as in the light of provisions made under the Bankers Book Evidence Act, no Bank Officer shall be compelled to produce documents and it shall be presumed that the documents were issued by the authority of the Bank concerned and it can be proved before the Court very well. It is also relevant to mention here that the matter is regarding Section 138 of the NI Act and the objection raised by the petitioner in the present matter is irrelevant. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
