Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
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Invocation of jurisdiction of this Court under Section 482 of the Cr.P.C - cognizance of offences on basis of supplementary complaint filed by the respondent against the petitioner second time - Regarding the filing of the supplementary complaint, the High Court determined that it was permissible under the law, especially when further investigation uncovers new evidence or implicates additional offenders. - However, concerning the Special Judge's actions in taking cognizance and issuing process based on the supplementary complaint, the High Court found them legally unsustainable. It clarified that cognizance can only be taken once for the same offense and that the court cannot take cognizance again based on a supplementary complaint when proceedings are already underway based on the initial complaint.
Invocation of jurisdiction of this Court under Section 482 of the Cr.P.C - cognizance of offences on basis of supplementary complaint filed by the respondent against the petitioner second time - Regarding the filing of the supplementary complaint, the High Court determined that it was permissible under the law, especially when further investigation uncovers new evidence or implicates additional offenders. - However, concerning the Special Judge's actions in taking cognizance and issuing process based on the supplementary complaint, the High Court found them legally unsustainable. It clarified that cognizance can only be taken once for the same offense and that the court cannot take cognizance again based on a supplementary complaint when proceedings are already underway based on the initial complaint.
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