Just a moment...

Top
Help
AI Credits Reduced 🎉

• AI Advanced Search
4 Credits3 Credits
• Drafter – Issue Extraction
25 Credits20 Credits
• Draft Generation / Issue
50 Credits25 Credits

Enjoy more AI usage with fewer credits! Get up to 50% more value from your AI Credits.

Try Now
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
    Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
    Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
    SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported...
    Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.
    Transaction value follows the renegotiated price actually paid by an unrelated subsequent importer after the original consignee defaults.
    Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.
    Moratorium asset restoration permits consequential directions to replenish the insolvency estate despite no finding of fraudulent trading.
    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory ...
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Dishonour of Cheque - legally enforceable debt or not - The only...

Cheque Dishonor Case: Conviction Upheld as Presumption Under Negotiable Instruments Act Not Rebutted by Petitioner.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws February 22, 2024 Case Laws HC
Dishonour of Cheque - legally enforceable debt or not - The only defence, which has been taken by the petitioner-convict during trial was that the cheques were issued in good faith because of friendship of him with the complainant. - The High Court found that the oral evidence is not rebutted by the petitioner/ accused/ convict by adducing evidence even to rebut the presumption under Section 118 and 139 of the N.I. Act. Though the petitioner/ accused/ convict, in cross-examination of complainant C.W.-1, this question was put up that no income tax return was filed by the complainant; but the same fact is not rebutted by the accused/ convict/ petitioner by adducing evidence in rebuttal. - The revision petition against the order of trial court dismissed.

Topics

Acts Income Tax