Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Dishonor of Cheque - insufficient funds - while furnishing the cheque to prove the bona fide, it is clearly stated that two cheques had been honoured but three cheques were requested not to be presented till arrangement of funds. Still the Respondent was hasty in presenting the cheque not heeding to the request of the Petitioner - The facts reminds the Shakespeare's Play “Shylock”. The Complainant is that on nature which cannot be entertained by the Court. - It is a purely abuse of process of Court committed by the Respondent/Complainant. - HC
Dishonor of Cheque - insufficient funds - while furnishing the cheque to prove the bona fide, it is clearly stated that two cheques had been honoured but three cheques were requested not to be presented till arrangement of funds. Still the Respondent was hasty in presenting the cheque not heeding to the request of the Petitioner - The facts reminds the Shakespeare's Play “Shylock”. The Complainant is that on nature which cannot be entertained by the Court. - It is a purely abuse of process of Court committed by the Respondent/Complainant. - HC
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TaxTMI 
TaxTMI 
of 4891 
