Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC held that a partner can file a complaint under Section 138 of Negotiable Instruments Act without explicit firm authorization. The complaint against corporate directors was deemed maintainable under Section 141, with specific averments establishing accountability. Moratorium under IBC Section 14 does not bar criminal proceedings against directors for cheque dishonor. The court rejected the application to quash the complaint, finding no jurisdictional infirmity in the proceedings and affirming the partner's implied authority to initiate legal action on behalf of the partnership firm.
HC held that a partner can file a complaint under Section 138 of Negotiable Instruments Act without explicit firm authorization. The complaint against corporate directors was deemed maintainable under Section 141, with specific averments establishing accountability. Moratorium under IBC Section 14 does not bar criminal proceedings against directors for cheque dishonor. The court rejected the application to quash the complaint, finding no jurisdictional infirmity in the proceedings and affirming the partner's implied authority to initiate legal action on behalf of the partnership firm.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
