Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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.
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