Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Where the documentary evidence attributes the cheque liability to a partnership firm, the statutory scheme requires the firm to be impleaded and served with notice before criminal proceedings against individual partners can proceed; failure to implead the firm and to satisfy those requisites renders prosecution defective and individual conviction unsustainable. The evidential presumption of negotiable-instrument liability is rebuttable; admissions showing firm-related transactions shift the burden back to the complainant to prove a personal, legally enforceable debt, and absence of such proof defeats the prosecution's case.
Where the documentary evidence attributes the cheque liability to a partnership firm, the statutory scheme requires the firm to be impleaded and served with notice before criminal proceedings against individual partners can proceed; failure to implead the firm and to satisfy those requisites renders prosecution defective and individual conviction unsustainable. The evidential presumption of negotiable-instrument liability is rebuttable; admissions showing firm-related transactions shift the burden back to the complainant to prove a personal, legally enforceable debt, and absence of such proof defeats the prosecution's case.
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