Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Dishonour of Cheque - acquittal of accused - rebuttal of presumption - The High court found that the evidence presented by the complainant was sufficient to establish the accused's liability. The discrepancies in the complainant's testimony did not undermine the documentary evidence. - The court cited legal precedent to support its conclusion that once the signature on the cheque is admitted, the burden shifts to the accused to rebut the presumption of a legally enforceable debt. - Consequently it is held that, the acquittal of the accused was deemed erroneous and against established legal principles.
Dishonour of Cheque - acquittal of accused - rebuttal of presumption - The High court found that the evidence presented by the complainant was sufficient to establish the accused's liability. The discrepancies in the complainant's testimony did not undermine the documentary evidence. - The court cited legal precedent to support its conclusion that once the signature on the cheque is admitted, the burden shifts to the accused to rebut the presumption of a legally enforceable debt. - Consequently it is held that, the acquittal of the accused was deemed erroneous and against established legal principles.
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