TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Dishonor of Cheque - If a bare perusal of a complaint or the evidence led in support of it shows that the essential ingredients of the offence alleged are absent or that the dispute is only of civil nature or that there are such patent absurdities in evidence produced that it would be a waste of time to proceed that it would be a waste of time to proceed further, the complaint could be properly dismissed under Section 303 of Cr.P.C - HC
Dishonor of Cheque - If a bare perusal of a complaint or the evidence led in support of it shows that the essential ingredients of the offence alleged are absent or that the dispute is only of civil nature or that there are such patent absurdities in evidence produced that it would be a waste of time to proceed that it would be a waste of time to proceed further, the complaint could be properly dismissed under Section 303 of Cr.P.C - HC
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