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...
Admitted cheque signatures trigger presumptions of consideration and discharge of a legally enforceable debt or liability under the Negotiable Instruments Act. The notes explain that an accused alleging misuse of a blank security cheque must rebut those presumptions with credible material; unsupported assertions, delayed demands for return of the cheque, and unsubstantiated challenges to the complainant's financial capacity may be insufficient. They further state that revisional jurisdiction is supervisory, not appellate: concurrent findings should not be reversed through fresh reappreciation of evidence unless perversity, material error, failure to consider relevant evidence, or miscarriage of justice is shown.
Admitted cheque signatures trigger presumptions of consideration and discharge of a legally enforceable debt or liability under the Negotiable Instruments Act. The notes explain that an accused alleging misuse of a blank security cheque must rebut those presumptions with credible material; unsupported assertions, delayed demands for return of the cheque, and unsubstantiated challenges to the complainant's financial capacity may be insufficient. They further state that revisional jurisdiction is supervisory, not appellate: concurrent findings should not be reversed through fresh reappreciation of evidence unless perversity, material error, failure to consider relevant evidence, or miscarriage of justice is shown.
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