Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Dishonor of Cheque - In case part payment/s is made after the filing of the complaint, since the offence already stands completed in terms of Section 138(c) of the N.I. Act, and the proceedings have to go on, it would be appropriate, in case of conviction, for the learned Special Court, to direct compensation payable after taking into consideration, amounts received by the payee/holder of the cheque, till that time - The conduct of the complainant in disclosing recovery of part cheque amount, in the notice of demand itself, is an indicature of his bonafides and absence of malafides - HC
Dishonor of Cheque - In case part payment/s is made after the filing of the complaint, since the offence already stands completed in terms of Section 138(c) of the N.I. Act, and the proceedings have to go on, it would be appropriate, in case of conviction, for the learned Special Court, to direct compensation payable after taking into consideration, amounts received by the payee/holder of the cheque, till that time - The conduct of the complainant in disclosing recovery of part cheque amount, in the notice of demand itself, is an indicature of his bonafides and absence of malafides - HC
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