Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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...
Dishonour of Cheque - vicarious liability of director - The petitioners argued that they had resigned from their directorship well before the cheque was issued and could not be held liable. The court examined the evidence, including resignation letters and company records, and found that the petitioners had indeed resigned before the cheque was issued. Relying on legal precedents, the court ruled that the petitioners could not be held liable for the dishonour of the cheque under the provisions of the Negotiable Instruments Act.
Dishonour of Cheque - vicarious liability of director - The petitioners argued that they had resigned from their directorship well before the cheque was issued and could not be held liable. The court examined the evidence, including resignation letters and company records, and found that the petitioners had indeed resigned before the cheque was issued. Relying on legal precedents, the court ruled that the petitioners could not be held liable for the dishonour of the cheque under the provisions of the Negotiable Instruments Act.
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