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    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
    Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
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    PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.
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      In a High Court case, the issue was the dishonour of a cheque...

      Court ruled notice of dishonoured cheque served, essential conditions met for proceeding. No illegality found. Onus to prove claim at trial.

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      Indian LawsJune 26, 2024Case LawsHC
      In a High Court case, the issue was the dishonour of a cheque and the service of notice. The court considered whether the failure to produce evidence of serving the notice fulfilled an essential condition for taking cognizance u/s 138 of the Negotiable Instruments Act. The complainant sent a demand notice in accordance with the Act, but the accused failed to pay. The court found the requirements u/s 138 were met. The trial court presumed service of the notice, with the onus on the claimant to prove the case during trial. The High Court found no illegality in the magistrate taking cognizance and issuing a summons to the accused. The application was dismissed.

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      ActsIncome Tax