Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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