Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Dishonor of Cheque - vicarious liability of director of a company u/s 141 of NI Act - prosecution u/s 138 of NI Act without the company being arraigned as an accused - if the complainant fails to make specific averments against the company in the complaint for the commission of an offence under Section 138 of NI Act, the same cannot be rectified by taking recourse to general principles of criminal jurisprudence - SC
Dishonor of Cheque - vicarious liability of director of a company u/s 141 of NI Act - prosecution u/s 138 of NI Act without the company being arraigned as an accused - if the complainant fails to make specific averments against the company in the complaint for the commission of an offence under Section 138 of NI Act, the same cannot be rectified by taking recourse to general principles of criminal jurisprudence - SC
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