Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Dishonor of cheque due to insufficient funds, the legal requirements for issuing notice and filing a complaint within the prescribed time limit, and the court's analysis of whether the complaint was filed within the limitation period. It discusses the applicability of Section 4 of the Limitation Act when the limitation period expires on a court holiday. The court found that the Magistrate and Additional Sessions Judge did not err in issuing the summoning order against the petitioner, as the complainant provided pre-summoning evidence through an affidavit as per Section 145. The High Court dismissed the petition, holding that the lower courts did not commit any illegality warranting interference u/s 482 of the Code of Criminal Procedure.
Dishonor of cheque due to insufficient funds, the legal requirements for issuing notice and filing a complaint within the prescribed time limit, and the court's analysis of whether the complaint was filed within the limitation period. It discusses the applicability of Section 4 of the Limitation Act when the limitation period expires on a court holiday. The court found that the Magistrate and Additional Sessions Judge did not err in issuing the summoning order against the petitioner, as the complainant provided pre-summoning evidence through an affidavit as per Section 145. The High Court dismissed the petition, holding that the lower courts did not commit any illegality warranting interference u/s 482 of the Code of Criminal Procedure.
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