Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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...
Dishonour of Cheque - amicable settlement of disputes - The Court observed that since the financial disputes underlying the criminal complaints had been resolved amicably, continuing the prosecution would not serve any purpose. Noting that the respondent (complainant) confirmed full receipt of the disputed amount and had no objection to quashing the proceedings, the Court decided to quash the impugned judgments and criminal proceedings under Section 138 of the Negotiable Instruments Act.
Dishonour of Cheque - amicable settlement of disputes - The Court observed that since the financial disputes underlying the criminal complaints had been resolved amicably, continuing the prosecution would not serve any purpose. Noting that the respondent (complainant) confirmed full receipt of the disputed amount and had no objection to quashing the proceedings, the Court decided to quash the impugned judgments and criminal proceedings under Section 138 of the Negotiable Instruments Act.
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