Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Dishonour of Cheque - issuance of statutory notice to proper person or not - acquittal of accused - The High Court noted a misunderstanding by the trial court regarding the management of the company by its directors and the legal implications thereof. The statutory notice was not properly issued to the company along with its director, leading to procedural discrepancies. Despite acknowledging errors in the trial court's judgment, the High Court upheld the acquittal based on procedural faults in issuing the statutory notice.
Dishonour of Cheque - issuance of statutory notice to proper person or not - acquittal of accused - The High Court noted a misunderstanding by the trial court regarding the management of the company by its directors and the legal implications thereof. The statutory notice was not properly issued to the company along with its director, leading to procedural discrepancies. Despite acknowledging errors in the trial court's judgment, the High Court upheld the acquittal based on procedural faults in issuing the statutory notice.
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