Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Dishonor of Cheque - This Court while exercising the powers under Scion 561-A Cr.P.C cannot conduct a mini trial with regard to the pleas raised by the petitioner. The complaint under Section 138 NI Act, no doubt can be quashed when it suffers from legal lacunae but not on the factual issues those are to be adjudicated upon only during the trial. - HC
Dishonor of Cheque - This Court while exercising the powers under Scion 561-A Cr.P.C cannot conduct a mini trial with regard to the pleas raised by the petitioner. The complaint under Section 138 NI Act, no doubt can be quashed when it suffers from legal lacunae but not on the factual issues those are to be adjudicated upon only during the trial. - HC
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