Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
HC declined to quash a cheque dishonour complaint under the inherent jurisdiction because the consent terms prima facie suspended remedies without extinguishing the pending prosecution, and the dispute over transfer of liability and the effect of settlement raised factual and interpretive issues unsuitable for pre-trial interference. The Court distinguished settlements that subsume the original complaint and held that quashing is confined to cases where unimpeachable material completely displaces the allegations. It also upheld closure of cross-examination after repeated adjournments, rejected the challenge to framing of notice in light of counsel's submission that payment could not be made and the matter should proceed, and found no prejudice was shown in the recording of the accused's statement.
HC declined to quash a cheque dishonour complaint under the inherent jurisdiction because the consent terms prima facie suspended remedies without extinguishing the pending prosecution, and the dispute over transfer of liability and the effect of settlement raised factual and interpretive issues unsuitable for pre-trial interference. The Court distinguished settlements that subsume the original complaint and held that quashing is confined to cases where unimpeachable material completely displaces the allegations. It also upheld closure of cross-examination after repeated adjournments, rejected the challenge to framing of notice in light of counsel's submission that payment could not be made and the matter should proceed, and found no prejudice was shown in the recording of the accused's statement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
