Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
In prosecution for cheque dishonour, the dominant issue was whether the cheques were issued towards a legally enforceable debt on the date of issuance/presentation. The court held that the accused probabilised a defence that the cheques were blank security instruments taken from guarantors in a third-party loan transaction, supported by defence testimony, prior police complaint alleging threats/misuse, absence of any reflected loan transaction in tax records, and improbability of voluntary re-presentation amid strained relations, while the complainant, an unregistered financier, failed to adduce independent rebuttal evidence or even specify the date of issuance. Consequently, conviction was set aside, accused were acquitted, and deposits were directed to be refunded. - HC
In prosecution for cheque dishonour, the dominant issue was whether the cheques were issued towards a legally enforceable debt on the date of issuance/presentation. The court held that the accused probabilised a defence that the cheques were blank security instruments taken from guarantors in a third-party loan transaction, supported by defence testimony, prior police complaint alleging threats/misuse, absence of any reflected loan transaction in tax records, and improbability of voluntary re-presentation amid strained relations, while the complainant, an unregistered financier, failed to adduce independent rebuttal evidence or even specify the date of issuance. Consequently, conviction was set aside, accused were acquitted, and deposits were directed to be refunded. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
