Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Dishonor of Cheque - party to the transaction or not - specific stand taken by the petitioners is that they were not the partners of the firm even at the time of borrowal of loan and at the time of issuance of cheques - In the case on hand admittedly the petitioners were resigned from the first accused partnership firm as early as on 01.04.2014 and as such they are not liable to be punished for the offence under Section 138 of the Negotiable Instruments Act. - HC
Dishonor of Cheque - party to the transaction or not - specific stand taken by the petitioners is that they were not the partners of the firm even at the time of borrowal of loan and at the time of issuance of cheques - In the case on hand admittedly the petitioners were resigned from the first accused partnership firm as early as on 01.04.2014 and as such they are not liable to be punished for the offence under Section 138 of the Negotiable Instruments Act. - HC
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TaxTMI 
TaxTMI 
