Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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HC upheld condition imposed by Sessions Judge requiring applicant to deposit 20% of fine amount u/s 148 of NI Act. Relying on SC's observations in Ashok Kumar v. State of Uttarakhand, HC held appellate court may impose deposit condition u/s 148, except where unjust or depriving accused's right to appeal. HC found no special circumstance warranting exception in applicant's case. Application dismissed.
HC upheld condition imposed by Sessions Judge requiring applicant to deposit 20% of fine amount u/s 148 of NI Act. Relying on SC's observations in Ashok Kumar v. State of Uttarakhand, HC held appellate court may impose deposit condition u/s 148, except where unjust or depriving accused's right to appeal. HC found no special circumstance warranting exception in applicant's case. Application dismissed.
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