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    Dishonour of cheque and director liability: independent/non executive directors protected, CFO held personally liable thereafter.
    Mandatory notice under BNSS 2023 for seven year offences; arrest allowed only if objectively necessary after notice.
    Dishonour of cheque: presumption of legally enforceable debt under N.I. Act upheld; conviction and sentence maintained.
    Dishonour of cheque and security cheque: High Court refuses quash, preserves presumption of liability and trial.
    Startup eligibility criteria revised with Deep Tech exceptions, DPIIT recognition process and tax certification retained under updated notification
    Extension of arbitrator mandate: Court may extend or modify mandate after expiry; postexpiry awards remain unenforceable.
    Liquidated damages for delay in public utility projects: limited award modification upheld, appellate recalculation reversed.
    Arbitrability of fraudtainted arbitration agreements: forged agreement allegation prevents arbitration; courts may refuse reference and appointment.
    Dishonour of cheque and vicarious liability of company officer: conviction upheld after proof of issuance, dishonour and notice.
    Director liability under negotiable instruments: documentary indicia can sustain summoning, but recorded resignation can secure discharge.
    Dishonour of cheque: presumption under negotiable instruments act upheld; acquittal set aside and conviction with fine imposed
    Dishonour of cheque in sole proprietorship: statutory presumptions sustained and conviction under the NI Act upheld
    Dishonoured cheque and negotiable instruments offence: conviction upheld but state cost order quashed; revision allowed in part.
    Vicarious liability of company directors in cheque bounce proceedings upheld; prima facie case sustained and summons maintained at threshold
    Entitlement to regular bail in economic offences where arrest was mechanical; bail granted subject to conditions.
    Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
    Erstwhile directors' liability for cheque dishonour after IRP appointment u/s 138 - summoning quashed, complaint dismissed
    Material alterations to a cheque amount or date void the instrument under s87; s138 criminal liability depends who altered it
    Borrowers challenging RDDBFI Recovery Officer order in SARFAESI proceedings held improper; tribunal lacked jurisdiction, order set aside
    Presumption under the Negotiable Instruments Act rebutted by accused; burden shifted and acquittal upheld for lack of proved debt
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Acts Income Tax