Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Suit for recovery of money on the foot of promissory note - Burden/onus to prove - The High Court found in favor of the plaintiff, overturning the decision of the subordinate court. The court ruled that the plaintiff had adequately proved the execution of the promissory note, and the defendants failed to rebut the presumption under the Negotiable Instruments Act. The court also rejected the defendants' arguments regarding non-impleading of a party and discrepancies in witness testimony.
Suit for recovery of money on the foot of promissory note - Burden/onus to prove - The High Court found in favor of the plaintiff, overturning the decision of the subordinate court. The court ruled that the plaintiff had adequately proved the execution of the promissory note, and the defendants failed to rebut the presumption under the Negotiable Instruments Act. The court also rejected the defendants' arguments regarding non-impleading of a party and discrepancies in witness testimony.
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