Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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
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