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Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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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