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 - presumption of innocence - On bare perusal of provisions of Sections 91 and 311 of CrPC, it apparent that non-affixing of seal over the documents is not material as in the light of provisions made under the Bankers Book Evidence Act, no Bank Officer shall be compelled to produce documents and it shall be presumed that the documents were issued by the authority of the Bank concerned and it can be proved before the Court very well. It is also relevant to mention here that the matter is regarding Section 138 of the NI Act and the objection raised by the petitioner in the present matter is irrelevant. - HC
Dishonor of Cheque - presumption of innocence - On bare perusal of provisions of Sections 91 and 311 of CrPC, it apparent that non-affixing of seal over the documents is not material as in the light of provisions made under the Bankers Book Evidence Act, no Bank Officer shall be compelled to produce documents and it shall be presumed that the documents were issued by the authority of the Bank concerned and it can be proved before the Court very well. It is also relevant to mention here that the matter is regarding Section 138 of the NI Act and the objection raised by the petitioner in the present matter is irrelevant. - HC
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