Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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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