Validity of prosecution proceedings against the complainant / ...

Case Laws Income Tax

October 7, 2023

Validity of prosecution proceedings against the complainant / service provider along-with the accused person who deducted the TDS - TDS was deducted but not deposited by the deductor with the income tax authority - The accused persons flatly refused to pay the said TDS amount to the complainant. - The ingredients required to constitute the offences alleged u/s 406/420/120B is clearly absent in the present case. - Proceedings against the complainant quashed - HC

View Source

← Previous Next →

Validity of prosecution proceedings against the complainant / ...

Case Laws Income Tax

October 7, 2023

You may also like:

The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on...

Validity of SCN issued - Power of trial court to accept the challenge the validity of SCN - Prosecution proceedings against the accused - applicability of time...

Dishonour of Cheque - legally enforceable debt or liability - The accused denies the allegations and contends that there was no loan transaction with the complainant....

Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for...

Dishonor of cheque - maintainability of appeal - correctness of acquittal of accused - Allegation is that the complainant has misused the signed cheque which was kept in...

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....

Dishonor of Cheque - acquittal of accused - Privity of Contract - The complainant has not made out a case and the presumption was rebutted by the accused in effectively...

Dishonour of Cheque - Though the demand Promissory Note state and also it is pleaded by the complainant that accused had agreed to repay the said sum along with interest...

Dishonor of Cheque - discharge of legally enforceable debt or not - Admittedly, the accused is neither a friend nor relative of the complainant. Hence, the financial...

Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

Dishonor of Cheque - acquittal of the accused - abatement of proceedings on death of the original complainant - there is no provision in the Code of Criminal Procedure...

In a case involving dishonor of a cheque, the prosecution successfully discharged its burden u/s 138 of the Negotiable Instruments Act. The sole respondent admitted to...

Dishonor of Cheque - acquittal of the accused - the accused by way of cross examining the complainant has exposed him and that itself establishes that presumption is...

CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

Quick Updates: