Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The High Court analyzed evidence in a case involving dishonored cheques. The court emphasized the need to rebut the presumption u/s 139 of the Negotiable Instruments Act. The petitioner failed to prove the origin of the loan amount and the purpose of issuing the cheques. The respondent successfully demonstrated that the cheques were not for a legally enforceable debt. As a result, the petitioner's appeal was deemed futile, and the court upheld the lower court's decision, dismissing the petition. The High Court clarified its authority to reevaluate evidence but stressed the need for a justifiable basis for interference with trial court decisions.
The High Court analyzed evidence in a case involving dishonored cheques. The court emphasized the need to rebut the presumption u/s 139 of the Negotiable Instruments Act. The petitioner failed to prove the origin of the loan amount and the purpose of issuing the cheques. The respondent successfully demonstrated that the cheques were not for a legally enforceable debt. As a result, the petitioner's appeal was deemed futile, and the court upheld the lower court's decision, dismissing the petition. The High Court clarified its authority to reevaluate evidence but stressed the need for a justifiable basis for interference with trial court decisions.
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