Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Dishonour of Cheque - security cheque or not - lease deed has been obtained by misrepresentation or not - rebuttal of presumption u/s 139 of the NI Act - The High Court concluded that the liability for cheque encashment arose only if the petitioners failed to pay dues to specified parties as agreed, and the respondent had to make those payments. - As the complaint did not demonstrate that such payments were made by the respondent due to the petitioners' default, the court found the complaint unsustainable.
Dishonour of Cheque - security cheque or not - lease deed has been obtained by misrepresentation or not - rebuttal of presumption u/s 139 of the NI Act - The High Court concluded that the liability for cheque encashment arose only if the petitioners failed to pay dues to specified parties as agreed, and the respondent had to make those payments. - As the complaint did not demonstrate that such payments were made by the respondent due to the petitioners' default, the court found the complaint unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
