Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial invalid, but the failure to question the accused about the demand notice violated procedural requirements. - The High court upheld the trial court's decision, emphasizing the necessity of recording the accused's statement and the requirement of endorsement on cheques for part payments, in accordance with legal precedent.
Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial invalid, but the failure to question the accused about the demand notice violated procedural requirements. - The High court upheld the trial court's decision, emphasizing the necessity of recording the accused's statement and the requirement of endorsement on cheques for part payments, in accordance with legal precedent.
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