Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The SC dismissed a petition seeking transfer of a Section 138 NI Act case from Chandigarh to Coimbatore. The Court clarified that under Section 142(2)(a) of the NI Act, jurisdiction lies with the court where the branch of the bank in which the cheque was presented for collection is situated. The SC held that Section 406 CrPC transfer powers require circumstances "expedient for the ends of justice," not merely inconvenience to the accused in traveling between locations. The non-obstante clause in Section 142(1) does not abrogate the Court's transfer powers under Section 406 CrPC, but mere hardship or inconvenience does not meet the threshold for transfer. The petitioner may seek exemption from personal appearance or request online participation.
The SC dismissed a petition seeking transfer of a Section 138 NI Act case from Chandigarh to Coimbatore. The Court clarified that under Section 142(2)(a) of the NI Act, jurisdiction lies with the court where the branch of the bank in which the cheque was presented for collection is situated. The SC held that Section 406 CrPC transfer powers require circumstances "expedient for the ends of justice," not merely inconvenience to the accused in traveling between locations. The non-obstante clause in Section 142(1) does not abrogate the Court's transfer powers under Section 406 CrPC, but mere hardship or inconvenience does not meet the threshold for transfer. The petitioner may seek exemption from personal appearance or request online participation.
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