Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC determined territorial jurisdiction for a cheque dishonour complaint under Section 138 of Negotiable Instruments Act. The court held that the complaint can only be inquired into and tried by the court within the local jurisdiction where the cheque was delivered for collection, specifically the bank branch of the payee or holder in due course. In this case, the cheque was presented at an ICICI bank branch in Noida, which was beyond the Trial Magistrate's territorial jurisdiction. Consequently, the Trial Magistrate's order was set aside, and the complaint was directed to be returned to the complainant for filing before the appropriate magistrate with proper territorial jurisdiction.
HC determined territorial jurisdiction for a cheque dishonour complaint under Section 138 of Negotiable Instruments Act. The court held that the complaint can only be inquired into and tried by the court within the local jurisdiction where the cheque was delivered for collection, specifically the bank branch of the payee or holder in due course. In this case, the cheque was presented at an ICICI bank branch in Noida, which was beyond the Trial Magistrate's territorial jurisdiction. Consequently, the Trial Magistrate's order was set aside, and the complaint was directed to be returned to the complainant for filing before the appropriate magistrate with proper territorial jurisdiction.
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