Dishonour of Cheque - Section 14 of the H.P. Societies ...

Case Laws Indian Laws

December 29, 2023

Dishonour of Cheque - Section 14 of the H.P. Societies Registration Act provides that every Society shall be a body corporate - The complainant could not have filed a complaint against the petitioner and respondent no. 3 without impleading the Company to an accused. The prosecution of the petitioner in the absence of the Company is bad - HC

View Source

← Previous Next →

Dishonour of Cheque - Section 14 of the H.P. Societies ...

Case Laws Indian Laws

December 29, 2023

You may also like:

Status of society - Artificial Juridical Person (AJP) or Association of persons (AOP) - Once a body/society is incorporated under a statute, it becomes juridical person - HC

Capital gain - real owners of property/asst - 13 members of this society are the owners of the capital asset - Capital gain shall always be chargeable to tax only in the...

Renting of Immovable Property - Merely because the appellant, being a society, is maintaining the Mosque will not turn them into a religious body, though the same may be...

Exemption from deduction of Tax u/s 194N and 194A to Co-operative Societies - The 1st respondent shall also consider with regard to the issuance of appropriate circulars...

Revision u/s 263 - AO treated assessee taxpayer as a “cooperative society” registered u/sec.2(19) - The Revenue argues that the assessee is not a "cooperative society"...

Taxability of amount received - Co-operative Housing Society - receipt of a gratuitous payment from an outgoing member for the time he has resided in the society - no...

Concept of mutuality - Payment of interest / compensation to the members - The very fact that bylaws of the assessee-society contained the provisions that payment of...

Charitable Society - cancellation of registration on ground that Society is indulged in taking Forcible Donations - DIT (E) was not justified in cancelling the...

Charitable purpose – whole idea of this mutual society is that the particular members comprising it should be benefited out of their own contribution - assessee society...

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

Exemption u/s 11 - The society had no other institution other than the present assessee. The society on its own has not claimed any exemption u/s 12A of the Act and in...

Exemption u/s 11 - applicant society has been established and registered abroad under the religious educational and charitable institution Act of 1861 in Australia and...

Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

Share income received from the Society - Society has claimed deduction u/s 80IAB, hence not suffered any tax - Since the income of the society was taxed separately as...

Exemption u/s 11 - Approval to the respondent-society u/s 80G - the amount in FDRs had enhanced - The amount only gives a protection to the society for daily needs, if...

Quick Updates: