Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court dealt with a case involving the dishonour of a cheque. The accused did not deny her signature on the cheque, triggering the presumption u/ss 118 and 139 of the Negotiable Instruments Act. The trial court convicted the accused u/s 138. The complainant's financial capacity was questioned, but the appellate court did not properly analyze this aspect. Consequently, the High Court set aside the appellate court's decision, reinstated the trial court's judgment, and confirmed the conviction and sentence against the accused. The appeal was allowed.
The High Court dealt with a case involving the dishonour of a cheque. The accused did not deny her signature on the cheque, triggering the presumption u/ss 118 and 139 of the Negotiable Instruments Act. The trial court convicted the accused u/s 138. The complainant's financial capacity was questioned, but the appellate court did not properly analyze this aspect. Consequently, the High Court set aside the appellate court's decision, reinstated the trial court's judgment, and confirmed the conviction and sentence against the accused. The appeal was allowed.
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