Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
Dishonour of Cheque - exercise of discretion rationally, by the Trial Court for award of interim compensation - The court underscores that Section 143A is directory, not mandatory, and the trial court has discretion in awarding interim compensation. It mandates reasons for such an award, particularly if the accused's conduct includes delay tactics. - The trial court is justified in expecting cooperation from the accused for a speedy trial and can consider non-cooperation as a factor for interim compensation.
Dishonour of Cheque - exercise of discretion rationally, by the Trial Court for award of interim compensation - The court underscores that Section 143A is directory, not mandatory, and the trial court has discretion in awarding interim compensation. It mandates reasons for such an award, particularly if the accused's conduct includes delay tactics. - The trial court is justified in expecting cooperation from the accused for a speedy trial and can consider non-cooperation as a factor for interim compensation.
Note: It is a system-generated summary and is for quick reference only.