Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Territorial jurisdiction of Assessing Officer: notice by a non-jurisdictional officer held invalid, assessments quashed.
    Adequate enquiry bars revision under section 263 where trust advance to a specified person was examined
    Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
    Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
    Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition surviv...
    Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
    Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
    Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
    Section 153C jurisdiction turns on receipt of seized material date, not searched person's search date, for other person assessments.
    DSIR-approved R&D deduction and APA-aligned transfer pricing adjustments were limited, while double disallowance was rejected.
    Condonation of initial non-compliance with assessment notices bars penalty where later replies are accepted in assessment.
    Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
    Customs seizure validity turns on contemporaneous material; goods stayed seized, but the vehicle was ordered released conditionally.
    Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
    Manufacture and exemption for gold articles: bars and coins held exempt, but medals dutiable for normal period
    Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Dishonor of cheque - presumption that cheque was issued in...

Supreme Court Clarifies Cheque Dishonor: Presumption of Liability, Accused Bears Burden; Acquittal Overturned, Conviction Upheld.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws October 9, 2024 Case Laws HC
Dishonor of cheque - presumption that cheque was issued in discharge of legal liability, burden on accused to prove contrary. Supreme Court observations: While deciding appeal against acquittal, High Court should see if evidence was properly appreciated, finding illegal or affected by error of law/fact, and if trial court's view was possible based on material. Presumption of innocence gets concretized on acquittal, higher threshold to rebut in appeal. Accused did not prove cheque issued as security. Statement of account showed subsisting liability when cheque issued. Blank cheque can be filled by holder if liability exists as per Bir Singh case. Once presumption drawn, onus shifts to accused as per Rohit bhai case. Complaint cannot be dismissed for want of evidence on debt/liability if cheque dishonored for account closed as per Rohit bhai case. Notice deemed served if refused as per C.C. Alavi case. Ingredients of Section 138 satisfied, trial court erred in acquitting accused. Judgment set aside, accused convicted u/s 138.

Topics

Acts Income Tax