Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dishonour of Cheque - Rule of evidence - acquittal of accused - Proof of liability - service of demand notice - The High court concluded that the complainant had fulfilled its responsibility of proving the authorization, and the trial court's refusal to accept certain evidence was unjustified and hyper-technical. - Consequently, the court set aside the judgment of acquittal and convicted the respondent for the offense under Section 138 of the Negotiable Instruments Act.
Dishonour of Cheque - Rule of evidence - acquittal of accused - Proof of liability - service of demand notice - The High court concluded that the complainant had fulfilled its responsibility of proving the authorization, and the trial court's refusal to accept certain evidence was unjustified and hyper-technical. - Consequently, the court set aside the judgment of acquittal and convicted the respondent for the offense under Section 138 of the Negotiable Instruments Act.
Note: It is a system-generated summary and is for quick reference only.