Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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Dishonour of Cheque - punishment - The trial Court has sentenced the accused to undergo rigorous imprisonment for six months and to pay fine of Rs.5,000/- - Section 138 of NI Act gives various options, either there may be imprisonment or there may be fine being twice the amount of cheque or both. In this case, the accused can be sentenced to fine of double the amount of cheque, out of that compensation can be paid to the Appellant. - HC
Dishonour of Cheque - punishment - The trial Court has sentenced the accused to undergo rigorous imprisonment for six months and to pay fine of Rs.5,000/- - Section 138 of NI Act gives various options, either there may be imprisonment or there may be fine being twice the amount of cheque or both. In this case, the accused can be sentenced to fine of double the amount of cheque, out of that compensation can be paid to the Appellant. - HC
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