Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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...
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Dishonor of Cheque - rebuttal of presumption about the legally enforceable debt or not - the complainant, apart from existence of a presumption of a legally enforceable debt in his favour, could able to prove his case by leading cogent evidence, both oral and documentary, but the accused who failed to take any specific defence in the matter, could not even make out a case on preponderance of probabilities. - The courts have rightly convicted the accused for the offence punishable under Section 138 of the N.I. Act - HC
Dishonor of Cheque - rebuttal of presumption about the legally enforceable debt or not - the complainant, apart from existence of a presumption of a legally enforceable debt in his favour, could able to prove his case by leading cogent evidence, both oral and documentary, but the accused who failed to take any specific defence in the matter, could not even make out a case on preponderance of probabilities. - The courts have rightly convicted the accused for the offence punishable under Section 138 of the N.I. Act - HC
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