Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
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The case involves a dispute regarding the dishonour of cheques u/s 138 of the N.I. Act. The petitioner claimed to have sold 5 acres of land for Rs. 7.75 Crores, with contradictions on the execution of the Sale Deed. The respondent denied the Sale Deed's authenticity, requiring proof. The High Court held that the complaint prima facie discloses an offence, citing the burden of proving the absence of debt or liability. The petitioner's admission to issuing cheques and lack of challenge to summoning orders led to dismissal of the petition, as no prima facie case was found.
The case involves a dispute regarding the dishonour of cheques u/s 138 of the N.I. Act. The petitioner claimed to have sold 5 acres of land for Rs. 7.75 Crores, with contradictions on the execution of the Sale Deed. The respondent denied the Sale Deed's authenticity, requiring proof. The High Court held that the complaint prima facie discloses an offence, citing the burden of proving the absence of debt or liability. The petitioner's admission to issuing cheques and lack of challenge to summoning orders led to dismissal of the petition, as no prima facie case was found.
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