Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC dismissed criminal revision petition challenging cheque dishonour proceedings under Section 138 of Negotiable Instruments Act. Court held that at process issuance stage, presumption under Section 139 operates in complainant's favor. Disputed factual questions regarding prior civil settlement cannot be adjudicated during preliminary proceedings. Mere absence of supporting evidence by complainant does not automatically invalidate criminal complaint. Petitioner's contentions regarding complete resolution of disputes were deemed premature, requiring full trial examination. Petition rejected, criminal proceedings allowed to continue.
HC dismissed criminal revision petition challenging cheque dishonour proceedings under Section 138 of Negotiable Instruments Act. Court held that at process issuance stage, presumption under Section 139 operates in complainant's favor. Disputed factual questions regarding prior civil settlement cannot be adjudicated during preliminary proceedings. Mere absence of supporting evidence by complainant does not automatically invalidate criminal complaint. Petitioner's contentions regarding complete resolution of disputes were deemed premature, requiring full trial examination. Petition rejected, criminal proceedings allowed to continue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
