Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The Delhi High Court addressed the consolidation of multiple offences in a complaint u/s 138 of the Negotiable Instruments Act, 1881. It interpreted Section 219 of the CrPC in light of a Supreme Court judgment recommending trials for similar offences within 12 months. The court clarified that sending a single notice of demand for multiple dishonored cheques doesn't affect the consolidation of offences. It emphasized the importance of cause of action in maintaining a complaint u/s 138 of the NI Act. The judgment affirmed that multiple cheques from the same transaction can be tried together u/s 220 of the CrPC. The appeal was dismissed.
The Delhi High Court addressed the consolidation of multiple offences in a complaint u/s 138 of the Negotiable Instruments Act, 1881. It interpreted Section 219 of the CrPC in light of a Supreme Court judgment recommending trials for similar offences within 12 months. The court clarified that sending a single notice of demand for multiple dishonored cheques doesn't affect the consolidation of offences. It emphasized the importance of cause of action in maintaining a complaint u/s 138 of the NI Act. The judgment affirmed that multiple cheques from the same transaction can be tried together u/s 220 of the CrPC. The appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
