Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial invalid, but the failure to question the accused about the demand notice violated procedural requirements. - The High court upheld the trial court's decision, emphasizing the necessity of recording the accused's statement and the requirement of endorsement on cheques for part payments, in accordance with legal precedent.
Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial invalid, but the failure to question the accused about the demand notice violated procedural requirements. - The High court upheld the trial court's decision, emphasizing the necessity of recording the accused's statement and the requirement of endorsement on cheques for part payments, in accordance with legal precedent.
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