Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Dishonour of Cheque - seeking leave of the Court to summon bank officials - The court found that the reason for dishonor of the cheques was 'payment stopped by the drawer' and not due to insufficient funds or exceeding arrangement. Both parties admitted to this fact. Therefore, the court concluded that there was no requirement to summon bank witnesses to prove this fact.
Dishonour of Cheque - seeking leave of the Court to summon bank officials - The court found that the reason for dishonor of the cheques was 'payment stopped by the drawer' and not due to insufficient funds or exceeding arrangement. Both parties admitted to this fact. Therefore, the court concluded that there was no requirement to summon bank witnesses to prove this fact.
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