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 - legally enforceable debt or not - the accused discharged his burden under Sections 118 and 139 of the N.I.Act to prove that the cheque had not been issued towards a legally enforceable debt. Thus, the trial court as well as the appellate court wrongly appreciated the evidence on record. - The conviction and sentence imposed against the revision petitioner/accused by the trial court as well as the appellate court are set aside - HC
Dishonor of Cheque - legally enforceable debt or not - the accused discharged his burden under Sections 118 and 139 of the N.I.Act to prove that the cheque had not been issued towards a legally enforceable debt. Thus, the trial court as well as the appellate court wrongly appreciated the evidence on record. - The conviction and sentence imposed against the revision petitioner/accused by the trial court as well as the appellate court are set aside - HC
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