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...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Defendant's dishonored cheque for Rs.3,00,000/- led to legal proceedings where HC upheld trial court's verdict favoring plaintiff. Court found plaintiff's substantive evidence regarding transaction and cheque issuance credible through PW1's testimony. Defendant's inconsistent claims - initially alleging misuse of blank signed papers, later denying signature - lacked evidentiary support. HC affirmed presumptions under Section 118 of NI Act favoring plaintiff remained unrebutted. Defendant's remand plea rejected as court held remand cannot be granted merely to fill evidential gaps. Appeal dismissed with costs awarded to plaintiff/respondent, confirming trial court's decree.
Defendant's dishonored cheque for Rs.3,00,000/- led to legal proceedings where HC upheld trial court's verdict favoring plaintiff. Court found plaintiff's substantive evidence regarding transaction and cheque issuance credible through PW1's testimony. Defendant's inconsistent claims - initially alleging misuse of blank signed papers, later denying signature - lacked evidentiary support. HC affirmed presumptions under Section 118 of NI Act favoring plaintiff remained unrebutted. Defendant's remand plea rejected as court held remand cannot be granted merely to fill evidential gaps. Appeal dismissed with costs awarded to plaintiff/respondent, confirming trial court's decree.
Note: It is a system-generated summary and is for quick reference only.