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 ...
HC upheld conviction for dishonour of security cheques under Section 138 of NI Act. The accused issued cheques to repay a loan, which were dishonoured with "insufficient funds" endorsement. The court confirmed that security cheques attract liability for offence. Complainant proved service of legal notice, and accused failed to rebut presumptions under Sections 118(a), 139, and 146 of NI Act. All statutory ingredients were satisfied, warranting six-month imprisonment and compensation of Rs. 15,60,000. The appellate court's decision was deemed appropriate, with no excessive sentencing. Petition dismissed.
HC upheld conviction for dishonour of security cheques under Section 138 of NI Act. The accused issued cheques to repay a loan, which were dishonoured with "insufficient funds" endorsement. The court confirmed that security cheques attract liability for offence. Complainant proved service of legal notice, and accused failed to rebut presumptions under Sections 118(a), 139, and 146 of NI Act. All statutory ingredients were satisfied, warranting six-month imprisonment and compensation of Rs. 15,60,000. The appellate court's decision was deemed appropriate, with no excessive sentencing. Petition dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
