Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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HC analyzed dishonour of cheque case under NI Act, focusing on rebuttal of statutory presumptions. The court held that an accused need not prove defense beyond reasonable doubt but must establish preponderance of probabilities. When challenging a cheque's validity, the accused can use direct or circumstantial evidence to create doubt about legally enforceable debt. The complainant bears the burden of explaining financial capacity when source of funds is questioned. Ultimately, the HC dismissed the appeal, upholding the trial court's acquittal, finding no illegality or impropriety in the original judgment.
HC analyzed dishonour of cheque case under NI Act, focusing on rebuttal of statutory presumptions. The court held that an accused need not prove defense beyond reasonable doubt but must establish preponderance of probabilities. When challenging a cheque's validity, the accused can use direct or circumstantial evidence to create doubt about legally enforceable debt. The complainant bears the burden of explaining financial capacity when source of funds is questioned. Ultimately, the HC dismissed the appeal, upholding the trial court's acquittal, finding no illegality or impropriety in the original judgment.
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