doubtful debt

Bombay High Court Allows Appeal Holding Provision for Doubtful Debts Made Towards Receivables Is Not a Reserve, Sets Aside Addition to Book Profits Under Clause (b) of Explanation to Section 115JA as “Provision Made Towards Receivables Cannot Be Added Back in Book Profits, Upholding Legislative Intent and Consistency”

Court’s Decision The Bombay High Court allowed the appeal, holding that the provision for doubtful debts towards receivables is not a “reserve” and therefore cannot be added back to book…
dismiss appeal

Himachal Pradesh High Court Dismisses Appeal Against NDPS Conviction, Upholding Five-Year Sentence and Fine While Emphasising Chain of Custody Integrity, Witness Credibility, and Procedural Compliance in Narcotics Seizure Cases

“The integrity of the case property was established, and discrepancies in witness statements do not demolish the prosecution’s case where independent and official witnesses corroborate recovery.” Court’s Decision: The Himachal…
appointment

Patna High Court Dismisses Appeal Seeking Appointment as Assistant Professor Based on Rural Economics Degree, Holding No Equivalence with Economics Degree for 2014 Selection Process Now Concluded, Declining Interference in Concluded Recruitment

Court’s Decision The Patna High Court dismissed the Letters Patent Appeal challenging the Single Judge’s order rejecting the appellant’s writ petition seeking consideration for appointment to the post of Assistant…