Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Dishonor of Cheque - recording the sworn statement - Merely in the first paragraph, the learned Magistrate has not stated cognizance was not taken and later in the last paragraph, on the same day, at the same time by a single order it has taken cognizance and issued the process. Therefore, it cannot be said that he has not taken the cognizance thereafter posted the matter for recording statement but both together has been done by learned Magistrate. Therefore, there is no illegality in taking cognizance and issuing process to the accused-petitioner for summoning him to appear before the Court. - HC
Dishonor of Cheque - recording the sworn statement - Merely in the first paragraph, the learned Magistrate has not stated cognizance was not taken and later in the last paragraph, on the same day, at the same time by a single order it has taken cognizance and issued the process. Therefore, it cannot be said that he has not taken the cognizance thereafter posted the matter for recording statement but both together has been done by learned Magistrate. Therefore, there is no illegality in taking cognizance and issuing process to the accused-petitioner for summoning him to appear before the Court. - HC
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