Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
The principles of exercising jurisdiction u/s 482 of Cr.P.C. were laid down, wherein the courts should be reluctant to quash proceedings even if one or two ingredients are not satisfied if there is substantial compliance with the requirements of the offence. The High Court cannot conduct a mini-trial while exercising jurisdiction u/s 482 of Cr.P.C., and allegations must be proved during trial. In the present case, the Magistrate passed an order after examining the cheque, notice, affidavit, and other documents, satisfying the provisions of Section 202 of Cr.P.C. The submission of non-compliance with Section 202 of Cr.P.C. is unacceptable. The petition fails and is dismissed.
The principles of exercising jurisdiction u/s 482 of Cr.P.C. were laid down, wherein the courts should be reluctant to quash proceedings even if one or two ingredients are not satisfied if there is substantial compliance with the requirements of the offence. The High Court cannot conduct a mini-trial while exercising jurisdiction u/s 482 of Cr.P.C., and allegations must be proved during trial. In the present case, the Magistrate passed an order after examining the cheque, notice, affidavit, and other documents, satisfying the provisions of Section 202 of Cr.P.C. The submission of non-compliance with Section 202 of Cr.P.C. is unacceptable. The petition fails and is dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
