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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Misappropriation of funds/ assets/ shares/ stocks of the said company - illegally transferring of company assets - fraud - the Delhi High Court addressed the legal complexities surrounding the cognizance of offenses under the Companies Act 2013. The Court delineated the specific conditions under which offenses like fraud (Section 447) and loans to directors (Section 185) could be prosecuted, emphasizing the need for complaints to be lodged by designated authorities and within stipulated time frames. It also clarified the concept of continuing offenses with respect to wrongful withholding of company property (Section 452), which impacts the calculation of the limitation period. - The High Court set aside the cognizance due to improper initiation and expiration of the limitation period.
Misappropriation of funds/ assets/ shares/ stocks of the said company - illegally transferring of company assets - fraud - the Delhi High Court addressed the legal complexities surrounding the cognizance of offenses under the Companies Act 2013. The Court delineated the specific conditions under which offenses like fraud (Section 447) and loans to directors (Section 185) could be prosecuted, emphasizing the need for complaints to be lodged by designated authorities and within stipulated time frames. It also clarified the concept of continuing offenses with respect to wrongful withholding of company property (Section 452), which impacts the calculation of the limitation period. - The High Court set aside the cognizance due to improper initiation and expiration of the limitation period.
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