Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Dishonor of Cheque - case of petitioner is that the petitioner being a non-executive Director was never in-charge of the business of the accused company or responsible to the company for the conduct of its business - vicariously liability u/s 138 - the petition is not only highly belated, but also filed only with a view to delay the trial - Dismissed with cost of ₹ 25,000/- to be paid to “PM Cares” Relief Fund
Dishonor of Cheque - case of petitioner is that the petitioner being a non-executive Director was never in-charge of the business of the accused company or responsible to the company for the conduct of its business - vicariously liability u/s 138 - the petition is not only highly belated, but also filed only with a view to delay the trial - Dismissed with cost of ₹ 25,000/- to be paid to “PM Cares” Relief Fund
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