Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Validity of order of Magistrate in which he has ordered for police investigation after taking cognizance - the two twin facts namely, the perusal of the case record by the Magistrate and the decision that he arrived on upon perusal of the case records of examining the witnesses under Section 200 of Cr.P.C. would leave no manner of doubt that on 27.11.2020 itself he had taken cognizance of the offences. It was thereafter not open for him to change the course and revert back to the initial option of requiring police investigation and calling for police report. - Unfortunately, on 02.01.2021 this is precisely what he did - the impugned order dated 02.01.2021 is quashed - HC
Validity of order of Magistrate in which he has ordered for police investigation after taking cognizance - the two twin facts namely, the perusal of the case record by the Magistrate and the decision that he arrived on upon perusal of the case records of examining the witnesses under Section 200 of Cr.P.C. would leave no manner of doubt that on 27.11.2020 itself he had taken cognizance of the offences. It was thereafter not open for him to change the course and revert back to the initial option of requiring police investigation and calling for police report. - Unfortunately, on 02.01.2021 this is precisely what he did - the impugned order dated 02.01.2021 is quashed - HC
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