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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
In a case involving dishonour of a cheque due to variance in signature, the petitioner failed to cross-examine the respondent, leading to invocation of Section 391 of Cr.P.C. The High Court held that evidence must include cross-examination to be complete, especially in cases under Section 138 NI Act where statutory presumption against the accused must be dislodged. Referring to Rambhau vs. State of Maharashtra, the Court emphasized that Section 391 Cr.P.C. allows for additional evidence to secure justice. As the respondent was not cross-examined and crucial transaction details required clarification, the Court allowed the criminal revision petition, highlighting the necessity of examining the respondent's mother as an additional witness.
In a case involving dishonour of a cheque due to variance in signature, the petitioner failed to cross-examine the respondent, leading to invocation of Section 391 of Cr.P.C. The High Court held that evidence must include cross-examination to be complete, especially in cases under Section 138 NI Act where statutory presumption against the accused must be dislodged. Referring to Rambhau vs. State of Maharashtra, the Court emphasized that Section 391 Cr.P.C. allows for additional evidence to secure justice. As the respondent was not cross-examined and crucial transaction details required clarification, the Court allowed the criminal revision petition, highlighting the necessity of examining the respondent's mother as an additional witness.
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