Home Highlights July 2013 Year 2013 This

You may also like:

1. Provisional Release of seized of vehicle - Vehicle sold by the diplomat in breach of conditions of import - bona fide purchaser - liability of paying the entire...

2. Dishonor of Cheque - Accused took a specific defence that the cheque in question was obtained by the complainant by exercising force and that the same was a blank cheque....

3. The assessee failed to file the original return of income, and the Assessing Officer initiated penalty proceedings for underreporting income. The assessee's authorized...

4. Dishonour of Cheque - application seeking permission to produce on record documents and to cross-examine the complainant - it is the case of the complainant that by way...

5. Dishonor of Cheque - vicarious liability of Director - The petitioners admit that the cheque was drawn by them and handed over to the respondent-complainant. However,...

6. Recovery of excess tax paid which was not liable to be paid - tax payable on 'capital goods' 5% OR 14.5% - cheques issued under coercion - presumption that the...

7. Dishonor of Cheque - drawer of cheque - Vicarious liability - From the bare reading of Section 138 of the N.I. Act, it transpires that the liability of the drawer of the...

8. Dishonor of Cheque - insufficient funds - while furnishing the cheque to prove the bona fide, it is clearly stated that two cheques had been honoured but three cheques...

9. The Court dismissed the defendants' applications seeking leave to defend the suit, as their defence was found to be frivolous, vexatious, and without any merit. The...

10. Dishonor of Cheque - Insufficient Funds - Since, the drawer of the cheque was the accused Company, solely on the ground that the respondent had signed the cheque, a...

11. Dishonor of Cheque - forgery of signature in the cheque - if the permission to examine the handwriting expert is not permitted on the ground that the holder has the...

12. Penalty u/s 271(1)(c) - The Revenue may or may not agree with this understanding of law of the assessee but the fact that there can be a bona fide view to that effect...

13. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

14. Dishonor of Cheque - Vicarious liability of Director - The primary liability in a cheque bounce case where cheque has been issued on behalf of the company is upon the...

15. Dishonor of Cheque - opinion of the hand-writing expert - The fact that the details in the cheque have been filled up not by the drawer, but by some other person would...