Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Dishonour of Cheque - vicarious liability of director -Proceedings against its Director in absence of the company being joined as party respondent accused in the original complaint - there cannot be any iota of doubt for maintaining prosecution under Section 141 of the Act, the company must be joined as an accused. The other categories of offenders can only be brought in the dragnet on the touchstone of vicarious liability as the same has been stipulated in the provision itself. - HC
Dishonour of Cheque - vicarious liability of director -Proceedings against its Director in absence of the company being joined as party respondent accused in the original complaint - there cannot be any iota of doubt for maintaining prosecution under Section 141 of the Act, the company must be joined as an accused. The other categories of offenders can only be brought in the dragnet on the touchstone of vicarious liability as the same has been stipulated in the provision itself. - HC
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