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 - dishonor because of mismatch of the drawer’s signature - adding colour of criminality to an issue which involves partial non-performance of business obligations - in case of offence relating to dishonour of cheque, there is no bar to proceed simultaneously under Section 138 of the Negotiable Instruments Act as well as under Section 420 of the Indian Penal Code. - The mens rea behind issuing such cheque will have to be determined based on the material to be collected during the course of trial - it is for the accused to explain as to how the cheque in question which pertained to his account bearing his incomplete signature reached in the possession of the complainant. Fair trial includes fair and proper opportunities allowed by law to prove innocence of the petitioner. - HC
Dishonor of Cheque - dishonor because of mismatch of the drawer’s signature - adding colour of criminality to an issue which involves partial non-performance of business obligations - in case of offence relating to dishonour of cheque, there is no bar to proceed simultaneously under Section 138 of the Negotiable Instruments Act as well as under Section 420 of the Indian Penal Code. - The mens rea behind issuing such cheque will have to be determined based on the material to be collected during the course of trial - it is for the accused to explain as to how the cheque in question which pertained to his account bearing his incomplete signature reached in the possession of the complainant. Fair trial includes fair and proper opportunities allowed by law to prove innocence of the petitioner. - HC
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