Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Dishonour of Cheque - applicability of principles of discharge - allegations of taking the amount on the pretext of Chinese technology - Forged documents and cheating - The High Court held that while the case under Section 138 of the Negotiable Instruments Act was not made out, a prima facie case under Sections 406 and 420 of the Indian Penal Code existed. Consequently, the petition was allowed in part, with the petitioner discharged from liability under Section 138 of the Negotiable Instruments Act but facing further proceedings under Sections 406 and 420 of the Indian Penal Code.
Dishonour of Cheque - applicability of principles of discharge - allegations of taking the amount on the pretext of Chinese technology - Forged documents and cheating - The High Court held that while the case under Section 138 of the Negotiable Instruments Act was not made out, a prima facie case under Sections 406 and 420 of the Indian Penal Code existed. Consequently, the petition was allowed in part, with the petitioner discharged from liability under Section 138 of the Negotiable Instruments Act but facing further proceedings under Sections 406 and 420 of the Indian Penal Code.
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