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 - acquittal of the accused - legally enforceable debt or not - It appears that the accused is attempting to divert the attention of this Court by filing irrelevant document - there are no hesitation to hold that the accused has miserably failed to probabilise the suggestive case and in view of the fact that the private complainant has successfully satisfied the necessary ingredients under Section 139 of the Negotiable Instruments Act and on the failure of the accused to probabilise the suggestive case, it is found that the order of acquittal passed by the Lower Appellate Court is erroneous - HC
Dishonor of cheque - acquittal of the accused - legally enforceable debt or not - It appears that the accused is attempting to divert the attention of this Court by filing irrelevant document - there are no hesitation to hold that the accused has miserably failed to probabilise the suggestive case and in view of the fact that the private complainant has successfully satisfied the necessary ingredients under Section 139 of the Negotiable Instruments Act and on the failure of the accused to probabilise the suggestive case, it is found that the order of acquittal passed by the Lower Appellate Court is erroneous - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
