Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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Dishonor of cheque case - Issuance of summons - Cheque furnished as security covered u/s 138 of NI Act or not? - Scope and limited jurisdiction of High Court u/s 482 CrPC. Dispute based on books of accounts, complainant submitted invoices, ledger accounts, agreement. Accused contended cheques retained to recover outstanding dues. Complainant produced blank cheques given by accused as security. High Court prima facie opined difficulty in examining disputed facts at this stage. Issue whether cheques sent with purchase order discharged outstanding liability subject to trial. Outstanding dues existed on cheque issuance date. Entertaining quashing petition would result in finality without adducing evidence. Ingredients of Section 138 made out, complaint maintainable. No case for exercising extraordinary jurisdiction to quash criminal case. Petition dismissed.
Dishonor of cheque case - Issuance of summons - Cheque furnished as security covered u/s 138 of NI Act or not? - Scope and limited jurisdiction of High Court u/s 482 CrPC. Dispute based on books of accounts, complainant submitted invoices, ledger accounts, agreement. Accused contended cheques retained to recover outstanding dues. Complainant produced blank cheques given by accused as security. High Court prima facie opined difficulty in examining disputed facts at this stage. Issue whether cheques sent with purchase order discharged outstanding liability subject to trial. Outstanding dues existed on cheque issuance date. Entertaining quashing petition would result in finality without adducing evidence. Ingredients of Section 138 made out, complaint maintainable. No case for exercising extraordinary jurisdiction to quash criminal case. Petition dismissed.
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