Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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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