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 - insufficient fund - preponderance of probabilities - In view of such statements made by the complainant at the time of her cross-examination, there was obvious reason for the trial court to come to a finding that the complainant has failed to establish her case that she had any business relation with the accused - it is settled proposition of law that for rebutting the fact that might lead to the presumption under Section 139 of the N.I. Act, the standard of proof is of preponderance of probabilities, which the accused in the present case has been able to rebut. - HC
Dishonor of Cheque - insufficient fund - preponderance of probabilities - In view of such statements made by the complainant at the time of her cross-examination, there was obvious reason for the trial court to come to a finding that the complainant has failed to establish her case that she had any business relation with the accused - it is settled proposition of law that for rebutting the fact that might lead to the presumption under Section 139 of the N.I. Act, the standard of proof is of preponderance of probabilities, which the accused in the present case has been able to rebut. - HC
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