Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Dishonour of Cheque - existence of debt/liability or not - rebuttal of presumption - the Complainant ought to have been substantiated his contention that in fact he has given on a hire Poclain machine to the accused - It is one thing to say that you cannot take up plea and another thing to say that plea is not proved. In this case defence taken by the accused was permissible and he has proved it also. - HC
Dishonour of Cheque - existence of debt/liability or not - rebuttal of presumption - the Complainant ought to have been substantiated his contention that in fact he has given on a hire Poclain machine to the accused - It is one thing to say that you cannot take up plea and another thing to say that plea is not proved. In this case defence taken by the accused was permissible and he has proved it also. - HC
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