Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Where a cheque bears material alterations (amount/date), such change falls within Section 87 and will void the instrument as against a party who did not consent; if alterations were made by the drawer with intent to prevent payment, dishonour will attract liability under Section 138, but if made by the payee for undue benefit the criminal liability may not follow. Determination of who made the alteration is a question of fact for trial and cannot be decided at this stage; petitioner's challenge is therefore dismissed without prejudice to raising these factual/contention issues before the trial court. - HC
Where a cheque bears material alterations (amount/date), such change falls within Section 87 and will void the instrument as against a party who did not consent; if alterations were made by the drawer with intent to prevent payment, dishonour will attract liability under Section 138, but if made by the payee for undue benefit the criminal liability may not follow. Determination of who made the alteration is a question of fact for trial and cannot be decided at this stage; petitioner's challenge is therefore dismissed without prejudice to raising these factual/contention issues before the trial court. - HC
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