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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Dishonour of Cheque - lack of territorial jurisdiction to try the case - The petitioners on receipt of the summons from the Court had participated in the trial cross examined the complainant and also marshalled their witnesses. At the fag end of the trial, he had filed the petition to dismiss the complaint on the ground of lack of jurisdiction. - The trial Court had considered the law and facts, balancing the interest of either side with reasoning had dismissed the petition - the order of the trial Court is well based on law and fact and to be confirmed. - HC
Dishonour of Cheque - lack of territorial jurisdiction to try the case - The petitioners on receipt of the summons from the Court had participated in the trial cross examined the complainant and also marshalled their witnesses. At the fag end of the trial, he had filed the petition to dismiss the complaint on the ground of lack of jurisdiction. - The trial Court had considered the law and facts, balancing the interest of either side with reasoning had dismissed the petition - the order of the trial Court is well based on law and fact and to be confirmed. - HC
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