Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
In a case involving dishonour of a cheque u/s 138 of the NI Act, accused sought to give evidence through affidavit u/s 145. High Court held that accused cannot do so, following SC decisions in similar cases. Emphasized expeditious trial completion. Refused to reconsider stance. Directed trial court to hasten proceedings as accused's evidence pending. Petition dismissed. Relevant cases: Mandvi Cooperative Bank, Indian Bank Association, SBI Global Factors Limited, Nitin v. Prakashrao.
In a case involving dishonour of a cheque u/s 138 of the NI Act, accused sought to give evidence through affidavit u/s 145. High Court held that accused cannot do so, following SC decisions in similar cases. Emphasized expeditious trial completion. Refused to reconsider stance. Directed trial court to hasten proceedings as accused's evidence pending. Petition dismissed. Relevant cases: Mandvi Cooperative Bank, Indian Bank Association, SBI Global Factors Limited, Nitin v. Prakashrao.
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