Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Admissible signature on the cheque attracted statutory presumptions under Sections 118 and 139 NI Act that it was issued towards a legally enforceable debt, shifting the burden to the accused to rebut by credible defence evidence or by creating reasonable doubt through inconsistencies in the complainant's case; the accused failed to discharge this burden, and concurrent findings of guilt were sustained. Alleged violations of money-lending law or Section 269SS Income Tax Act were held not to render the underlying loan void or unenforceable for Section 138 NI Act. Conviction under Section 138 NI Act was maintained, but sentence was modified by setting aside imprisonment upon payment of compensation within the stipulated time, failing which imprisonment would revive. - HC
Admissible signature on the cheque attracted statutory presumptions under Sections 118 and 139 NI Act that it was issued towards a legally enforceable debt, shifting the burden to the accused to rebut by credible defence evidence or by creating reasonable doubt through inconsistencies in the complainant's case; the accused failed to discharge this burden, and concurrent findings of guilt were sustained. Alleged violations of money-lending law or Section 269SS Income Tax Act were held not to render the underlying loan void or unenforceable for Section 138 NI Act. Conviction under Section 138 NI Act was maintained, but sentence was modified by setting aside imprisonment upon payment of compensation within the stipulated time, failing which imprisonment would revive. - HC
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