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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Dishonor of Cheques - legally enforceable debt or not - Rebuttal of presumption - The cheques pertain to these 4 cases, have been issued by the accused only to discharge the legally enforceable debt and being the reason, the same were dishonoured, it should be held that the accused had committed an offence under Section 138 of the Negotiable Instruments Act. The first appellate Court without appreciating the same in proper perspective, particularly, without understanding the onus of proof, has held that the accused is not guilty under Section 138 of the Negotiable Instruments Act and the said finding is not in accordance with law. - HC
Dishonor of Cheques - legally enforceable debt or not - Rebuttal of presumption - The cheques pertain to these 4 cases, have been issued by the accused only to discharge the legally enforceable debt and being the reason, the same were dishonoured, it should be held that the accused had committed an offence under Section 138 of the Negotiable Instruments Act. The first appellate Court without appreciating the same in proper perspective, particularly, without understanding the onus of proof, has held that the accused is not guilty under Section 138 of the Negotiable Instruments Act and the said finding is not in accordance with law. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
