Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Dishonor of cheque - signature on the cheque has been denied or not - The first respondent/P.W. 1 admit that it is the usual practice that, while running a chit fund, unfilled signed cheques will be obtained in the course of the chit business - The petitioner had probabilised his defence, who got into the box, gave explanation as to how the signed cheques, landed in the hands of the first respondent. The first respondent unable to make discredit the evidence of the petitioner while cross examining him. - The Courts below failed to analyse the evidence, weigh the materials, consider the explanation given - this Court is inclined to set aside the conviction and sentence passed by the trial Court. - HC
Dishonor of cheque - signature on the cheque has been denied or not - The first respondent/P.W. 1 admit that it is the usual practice that, while running a chit fund, unfilled signed cheques will be obtained in the course of the chit business - The petitioner had probabilised his defence, who got into the box, gave explanation as to how the signed cheques, landed in the hands of the first respondent. The first respondent unable to make discredit the evidence of the petitioner while cross examining him. - The Courts below failed to analyse the evidence, weigh the materials, consider the explanation given - this Court is inclined to set aside the conviction and sentence passed by the trial Court. - HC
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