Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Dishonour of Cheque - civil nature dispute - The case revolves around allegations of fraudulent representation in a land transaction. The complainant asserts that the petitioner misrepresented ownership, leading to financial loss. - The High Court held that the scope of a civil proceeding is different from a criminal proceeding and the mere fact that the allegations relate to a commercial transaction or breach of contract for which a civil remedy is available, is not by itself a ground to quash the criminal proceedings. The court rejects jurisdictional challenges and affirms the criminal nature of the transaction. It refuses to quash proceedings, stating that the allegations warrant further investigation.
Dishonour of Cheque - civil nature dispute - The case revolves around allegations of fraudulent representation in a land transaction. The complainant asserts that the petitioner misrepresented ownership, leading to financial loss. - The High Court held that the scope of a civil proceeding is different from a criminal proceeding and the mere fact that the allegations relate to a commercial transaction or breach of contract for which a civil remedy is available, is not by itself a ground to quash the criminal proceedings. The court rejects jurisdictional challenges and affirms the criminal nature of the transaction. It refuses to quash proceedings, stating that the allegations warrant further investigation.
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