Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Alleged fraudulent share transfers and oppression claims: tribunal may order forensic audit of disputed documents on prima facie basis
    Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for l...
    CoC-approved CIRP resolution plan withdrawal and LoI cancellation after 100% vote barred; section 30(2)(b) compliance upheld, appeal allowed.
    Post-SARFAESI 13(13) leave-and-license and usage deed over secured asset held void; Section 66 refund ordered, appeal dismissed.
    Amending "date of default" in s.7 insolvency filing to avoid s.10A bar upheld; appeal dismissed
    Homebuyer allottee claim in builder insolvency resolution plan: belated filing can't be rejected merely after CoC approval; reconsideration ordered
    Export proceeds undervaluation under FEMA s.13(1) penalty amount upheld; bid to enhance up to three times rejected.
    Seized Indian currency confiscation and document-supply hearing dispute; penalties for ss. 3(a), 3(b), 3(d), 4 upheld but reduced
    PMLA attachment and freezing based solely on FIRs later closed as "mistake of fact" quashed for lack of jurisdiction
    Secured bank's hypothecation over partly tainted vehicle funds faces PMLA attachment; loan portion protected u/s8(8), relief allowed.
    Service tax on admission to amusement and entertainment venues versus state entertainment tax powers; levy struck down, appeal allowed
    Pre-consultation under CBIC Circular 1053/02/2017 required before excise show-cause notices, even for extended limitation; orders quashed.
    Chartered accountant disciplinary "other misconduct" u/s21/s.22: uncontested findings upheld, member suspended one year from practice
    Cheque issued for loan repayment: Sections 118/139 presumptions upheld; Section 138 conviction sustained, jail set aside on compensation.
    Cheque dishonour conviction after criminal revision: Section 528 inherent powers can't be used to quash Section 138 sentence, petition dismissed
    Single online process for private bonded warehouse licences (Sections 58/65, MOOWR 2019) clarifies exports and domestic clearances rules
    GST fake registration and invoice scheme to claim ineligible ITC, arrest timing flaw under s. 35(3) BNSS leads to bail
    Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirs
    GST transit goods detention u/s129(1)(a), invoice doubts and driver notice challenged; writ refused, appeal remedy urged
    Alleged fake GST invoices and wrongful input tax credit claims u/s 132 CGST; bail granted with conditions
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

In an appeal by a convicted director/authorised signatory under...

Cheque dishonour conviction of company director: whether Section 148 requires 20% appellate deposit when company can't be tried; deposit quashed

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws December 22, 2025 Case Laws SC
In an appeal by a convicted director/authorised signatory under Section 138 read with Section 141 of the NI Act where the company could not be proceeded against due to a legal impediment, the Court examined whether an appellate deposit under Section 148 can be directed against such individual. It held that the appellate court must not impose the 20% deposit mechanically and must consider exceptional circumstances, including that the appellant may not be the "drawer"; accordingly, the condition directing deposit was quashed and suspension of sentence was restored on bond. However, noting conflicting interpretations on whether Section 148 is confined to the juristic drawer in all such scenarios, the question was referred for decision by a Larger Bench. - SC

Topics

Acts Income Tax