Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
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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Non-executive director's vicarious liability u/s 138 of the Negotiable Instruments Act for dishonor of cheques issued by the company examined. Specific averments and evidence required to establish director's active role and responsibility for the offense. Mere designation as Chairman insufficient to attribute day-to-day charge. Complaint lacking necessary averments against petitioner non-executive director quashed to prevent abuse of court process.
Non-executive director's vicarious liability u/s 138 of the Negotiable Instruments Act for dishonor of cheques issued by the company examined. Specific averments and evidence required to establish director's active role and responsibility for the offense. Mere designation as Chairman insufficient to attribute day-to-day charge. Complaint lacking necessary averments against petitioner non-executive director quashed to prevent abuse of court process.
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