Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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.
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