Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Dishonor of Cheque - Though detailed investigation was conducted and the final report was filed, the order of the High Court will indicate that while exercising the power under Section 482 Cr.P.C., it is not only brief, but cryptic. The High Court, neither has adverted to the facts arising in the case in detail nor to the nature of the allegation which led to the investigation and the filing of the final report. The only observation which appears to have influenced the decision of the High Court is that the cheque leaf belongs to the appellant and it contains her signature and there is no allegation of threat. - Matter restored back to HC - SC
Dishonor of Cheque - Though detailed investigation was conducted and the final report was filed, the order of the High Court will indicate that while exercising the power under Section 482 Cr.P.C., it is not only brief, but cryptic. The High Court, neither has adverted to the facts arising in the case in detail nor to the nature of the allegation which led to the investigation and the filing of the final report. The only observation which appears to have influenced the decision of the High Court is that the cheque leaf belongs to the appellant and it contains her signature and there is no allegation of threat. - Matter restored back to HC - SC
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