Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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Cheque dishonored due to delayed presentation beyond statutory validity period. Trial and appellate courts erred in not appreciating significance of 'outdated/stale' memo, which negates cause of action u/s 138 NI Act. Revisional court can only rectify jurisdictional errors or patent defects in law. Appeal allowed, judgments set aside, complaint dismissed as not maintainable, accused acquitted u/s 138 NI Act, fine/compensation refunded.
Cheque dishonored due to delayed presentation beyond statutory validity period. Trial and appellate courts erred in not appreciating significance of 'outdated/stale' memo, which negates cause of action u/s 138 NI Act. Revisional court can only rectify jurisdictional errors or patent defects in law. Appeal allowed, judgments set aside, complaint dismissed as not maintainable, accused acquitted u/s 138 NI Act, fine/compensation refunded.
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