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...
The HC refused to quash criminal proceedings arising from cheque dishonour, holding that the statutory presumption under Section 139 of the NI Act in favour of the cheque-holder is rebuttable and the accused may discharge that burden by adducing evidence (including bank account records) even in Section 482 proceedings. The court reiterated that disputed questions of fact are inappropriate for threshold determination and must ordinarily be resolved at trial after evidence is led. Allegations that the cheque did not represent a legally enforceable debt constitute a defence, not a ground for summary quashing. Accordingly, the petition to quash was dismissed and the criminal prosecution is ordered to continue.
The HC refused to quash criminal proceedings arising from cheque dishonour, holding that the statutory presumption under Section 139 of the NI Act in favour of the cheque-holder is rebuttable and the accused may discharge that burden by adducing evidence (including bank account records) even in Section 482 proceedings. The court reiterated that disputed questions of fact are inappropriate for threshold determination and must ordinarily be resolved at trial after evidence is led. Allegations that the cheque did not represent a legally enforceable debt constitute a defence, not a ground for summary quashing. Accordingly, the petition to quash was dismissed and the criminal prosecution is ordered to continue.
Note: It is a system-generated summary and is for quick reference only.