Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Documentary material, including the complainant's affidavit, dishonoured cheque, return memos, demand notice and MoU, may satisfy the mandatory inquiry under Sections 200 and 202 of the Code before process is issued against an accused residing outside the Magistrate's territorial jurisdiction. On admitted cheque execution and non-payment after notice, the presumptions of consideration and legally enforceable liability under Sections 118 and 139 of the Negotiable Instruments Act apply. Defences that security cheques were prematurely presented, liability had not arisen under the MoU, or fraud occurred raise factual issues for trial and cannot displace those rebuttable presumptions through inherent jurisdiction at the pre-trial stage. The challenges were rejected and trial was directed to proceed expeditiously.
Documentary material, including the complainant's affidavit, dishonoured cheque, return memos, demand notice and MoU, may satisfy the mandatory inquiry under Sections 200 and 202 of the Code before process is issued against an accused residing outside the Magistrate's territorial jurisdiction. On admitted cheque execution and non-payment after notice, the presumptions of consideration and legally enforceable liability under Sections 118 and 139 of the Negotiable Instruments Act apply. Defences that security cheques were prematurely presented, liability had not arisen under the MoU, or fraud occurred raise factual issues for trial and cannot displace those rebuttable presumptions through inherent jurisdiction at the pre-trial stage. The challenges were rejected and trial was directed to proceed expeditiously.
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