Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Dishonor of cheque - signature on the cheque has been denied or not - The first respondent/P.W. 1 admit that it is the usual practice that, while running a chit fund, unfilled signed cheques will be obtained in the course of the chit business - The petitioner had probabilised his defence, who got into the box, gave explanation as to how the signed cheques, landed in the hands of the first respondent. The first respondent unable to make discredit the evidence of the petitioner while cross examining him. - The Courts below failed to analyse the evidence, weigh the materials, consider the explanation given - this Court is inclined to set aside the conviction and sentence passed by the trial Court. - HC
Dishonor of cheque - signature on the cheque has been denied or not - The first respondent/P.W. 1 admit that it is the usual practice that, while running a chit fund, unfilled signed cheques will be obtained in the course of the chit business - The petitioner had probabilised his defence, who got into the box, gave explanation as to how the signed cheques, landed in the hands of the first respondent. The first respondent unable to make discredit the evidence of the petitioner while cross examining him. - The Courts below failed to analyse the evidence, weigh the materials, consider the explanation given - this Court is inclined to set aside the conviction and sentence passed by the trial Court. - HC
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