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...
The Gujarat High Court held that the applicant, as a director and signatory of cheques, can be accused u/s 319 of CrPC despite non-service of notice u/s 138(b) of N.I. Act. The court emphasized the applicant's responsibility for company conduct. Citing Krisha Texport and Capital Markets case, the court found prosecution without notice valid. Impleadment u/s 319 after statutory period expiry is permissible pre-cognizance. The trial court's order was deemed lawful as no abuse of process occurred. The application was dismissed, and the rule discharged.
The Gujarat High Court held that the applicant, as a director and signatory of cheques, can be accused u/s 319 of CrPC despite non-service of notice u/s 138(b) of N.I. Act. The court emphasized the applicant's responsibility for company conduct. Citing Krisha Texport and Capital Markets case, the court found prosecution without notice valid. Impleadment u/s 319 after statutory period expiry is permissible pre-cognizance. The trial court's order was deemed lawful as no abuse of process occurred. The application was dismissed, and the rule discharged.
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