Search Results for "refund cheque"

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Search Results for "refund cheque"

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High Court

Bombay High Court Allows Cash Refund of CENVAT Credit Under Section 11B(2) Proviso (c) When Credit Cannot Be Utilized Due to Exempted Final Products. The court held that clause (c) to the proviso of section 11B(2) of the Central Excise Act, 1944 permits cash refund of credit on inputs where the assessee is unable to utilize such credit, overruling the contrary view in Commissioner of Central Excise vs. Jain Vanguard Polybutylene Ltd.

14 Jun 2019

The Full Bench of the Bombay High Court was constituted to resolve a conflict regarding the interpretation of clause (c) to the proviso of section 11B...

High Court

Bombay High Court Upholds Acquittal in Cheque Bounce Case Due to Failure to Prove Debt Liability. Appellant Society Failed to Establish Loan Agreement and Outstanding Amount Under Section 138 of Negotiable Instruments Act, 1881.

16 Aug 2018

The appellant, Dharampeth Mahila Urban Credit Cooperative Society Limited (now Dharampeth Mahila Multi State Cooperative Society Limited), filed a cri...

Supreme Court

Supreme Court Upholds Bombay High Court's Interpretation of 'Drawer' Under NI Act. Clarifies that authorized signatories of a company are not liable to pay interim compensation under Section 143-A for dishonoured cheques

24 Jul 2024

The Supreme Court dismissed the appeals challenging the Bombay High Court's decisions dated 08.03.2023 and 29.03.2023. These decisions had set aside t...

High Court

Gujarat High Court Allows Appeal Against Acquittal in Negotiable Instruments Act Case — Presumption Under Section 139 Not Rebutted by Accused. The court held that the trial court erred in acquitting the accused as the presumption of legally enforceable debt under Section 139 of the Negotiable Instruments Act, 1881 was not rebutted.

18 Mar 2026

The appellant, original complainant, filed a complaint under Section 138 of the Negotiable Instruments Act, 1881 alleging that the accused issued a ch...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Prospective Application of Section 234D. Interest Under Section 234D of the Income Tax Act, 1961 Cannot Be Charged for Assessment Year 2002-03 as the Provision Applies Only From Assessment Year 2004-05.

12 Sep 2012

The appeal by the revenue under section 260A of the Income Tax Act, 1961 challenged an order dated 24/11/2010 of the Income Tax Appellate Tribunal in ...

High Court

Bombay High Court Dismisses Petition Challenging Territorial Jurisdiction in Cheque Dishonour Case — Section 462 Cr.P.C. Bars Quashing on Ground of Want of Jurisdiction. Court holds that even if the complaint was filed at a place without territorial jurisdiction, the proceeding cannot be quashed; the proper remedy is to seek return of complaint under Section 201 Cr.P.C.

29 Nov 2012

The petitioner, Madan Motichand Gupta, proprietor of Quick Services, filed a Criminal Writ Petition under Articles 226 and 227 of the Constitution of ...

High Court

Bombay High Court Grants Summary Judgment in Favor of Plaintiff in Cheque Dishonour Case — Defendant's Admission of Liability and Failure to Disclose Triable Issues Leads to Decree. The court held that a bare assertion without documentary evidence does not constitute a triable issue under Order 37 CPC.

14 Dec 2005

The plaintiff filed a summary suit under Order 37 of the Code of Civil Procedure, 1908, to recover amounts lent and advanced to the defendant, based o...

High Court

Bombay High Court Allows Writ Petition Seeking Interest on Refund of TDS Under Section 244A of Income Tax Act — Mandamus Issued for Payment of Interest on Delayed Refund. CBDT Communication Denying Interest Held Contrary to Statutory Provisions and Quashed.

19 Jan 2016

The petitioner, M/s. Sunflag Iron & Steel Co. Ltd., a public limited company engaged in steel manufacturing, entered into an agreement with a German c...

Supreme Court

Supreme Court Restores Conviction of Accused in Dishonour of Cheque Case Under Negotiable Instruments Act, 1881. The High Court Erred in Setting Aside Concurrent Conviction by Questioning Payment of Consideration Despite Admitted Signatures and Statutory Presumptions Under Sections 118 and 139 of the Act.

23 Sep 2021

The dispute originated from a transaction where the respondent agreed to sell a house to the appellant for Rs. 4,00,000, with an advance of Rs. 3,50,0...

High Court

Bombay High Court Dismisses Appeal Against Acquittal in Cheque Bounce Case Due to Failure to Prove Debt and Notice. Complainant failed to establish financial capacity and valid demand notice under Section 138 of Negotiable Instruments Act, 1881.

7 Dec 2015

The appellant, Ghanshyam D. Katira, was the original complainant in a complaint under Section 138 of the Negotiable Instruments Act, 1881 against the ...

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