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...
Page of 4798
Press 'Enter' after typing page number.
1161 to 1180 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Dishonour of cheque cases can be quashed by High Courts u/s 482 CrPC if unimpeachable material shows no offence. Supreme Court held proceedings shouldn't be scuttled at nascent stage based on prima facie impression. In a case where cheques were security deposit, Supreme Court ruled Section 138 covers cheques for "other liability" besides debt. Legal presumption and contested facts shouldn't be separated under inherent powers. Power to quash should be exercised sparingly. Petitioner raised mixed questions of fact and law, not examinable u/s 482 CrPC, desirable to leave for trial court adjudication based on evidence. Petition dismissed.
Dishonour of cheque cases can be quashed by High Courts u/s 482 CrPC if unimpeachable material shows no offence. Supreme Court held proceedings shouldn't be scuttled at nascent stage based on prima facie impression. In a case where cheques were security deposit, Supreme Court ruled Section 138 covers cheques for "other liability" besides debt. Legal presumption and contested facts shouldn't be separated under inherent powers. Power to quash should be exercised sparingly. Petitioner raised mixed questions of fact and law, not examinable u/s 482 CrPC, desirable to leave for trial court adjudication based on evidence. Petition dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
