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 ...
Dishonor of Cheque - Stop payment - The trial Court has rightly held that car loan transaction and the loan transaction under Ex.P1 were two distinct transactions and the accused failed to rebut the presumption available to the complainant under Sections 118 and 139 of the Negotiable Instruments Act. - HC
Dishonor of Cheque - Stop payment - The trial Court has rightly held that car loan transaction and the loan transaction under Ex.P1 were two distinct transactions and the accused failed to rebut the presumption available to the complainant under Sections 118 and 139 of the Negotiable Instruments Act. - HC
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