Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Dishonor of Cheque - existence of legally enforceable debt or not - acquittal of the accused - presumption of innocence - the presumption under Section 139 of the NI Act merely raises a presumption in favour of a holder of the cheque that the same has been issued for discharge of any debt or other liability and existence of legally recoverable debt is not matter of presumption under the said section. Nonetheless, as said earlier, the complainant has failed to prove that the cheque was drawn towards legally enforceable debt. - HC
Dishonor of Cheque - existence of legally enforceable debt or not - acquittal of the accused - presumption of innocence - the presumption under Section 139 of the NI Act merely raises a presumption in favour of a holder of the cheque that the same has been issued for discharge of any debt or other liability and existence of legally recoverable debt is not matter of presumption under the said section. Nonetheless, as said earlier, the complainant has failed to prove that the cheque was drawn towards legally enforceable debt. - HC
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