Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Legal notice for dishonor of cheque due to insufficient funds was sent on 19.12.2018. Presuming service within 30 days, it should be deemed served by 17.1.2019. However, complaint was filed on 14.1.2019, before expiry of 15 days for response, hence no offense u/s 138 of Negotiable Instruments Act, 1881 was attracted. Complaint filed by power of attorney holder in own name, not as payee's attorney. No cause of action arose due to failure to assert service of notice and presumption after 30 days. Proceedings of criminal complaint case u/s 138 quashed, application u/s 482 CrPC allowed.
Legal notice for dishonor of cheque due to insufficient funds was sent on 19.12.2018. Presuming service within 30 days, it should be deemed served by 17.1.2019. However, complaint was filed on 14.1.2019, before expiry of 15 days for response, hence no offense u/s 138 of Negotiable Instruments Act, 1881 was attracted. Complaint filed by power of attorney holder in own name, not as payee's attorney. No cause of action arose due to failure to assert service of notice and presumption after 30 days. Proceedings of criminal complaint case u/s 138 quashed, application u/s 482 CrPC allowed.
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TaxTMI 
TaxTMI 
