Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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The HC set aside the issuance of process against the director in a cheque dishonour case under s.138 of the NI Act. While the complaint lacked verbatim reproduction of s.141 language regarding "in charge of" the company, the court clarified that exact reproduction is unnecessary if substantive allegations fulfill statutory requirements. However, the magistrate failed to conduct proper inquiry to establish prima facie grounds against the petitioner who claimed prior resignation. The court directed the trial court to conduct a proper inquiry to determine whether prima facie case exists against the petitioner before proceeding further. The petition was disposed of accordingly.
The HC set aside the issuance of process against the director in a cheque dishonour case under s.138 of the NI Act. While the complaint lacked verbatim reproduction of s.141 language regarding "in charge of" the company, the court clarified that exact reproduction is unnecessary if substantive allegations fulfill statutory requirements. However, the magistrate failed to conduct proper inquiry to establish prima facie grounds against the petitioner who claimed prior resignation. The court directed the trial court to conduct a proper inquiry to determine whether prima facie case exists against the petitioner before proceeding further. The petition was disposed of accordingly.
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