Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Dishonour of Cheque - The Supreme Court judgment in this case revolves around the dishonour of cheques allegedly issued by the respondent to the petitioner. The petitioner claimed the cheques were issued to discharge a debt, while the respondent argued they were related to stock market transactions. Both the First Appellate Court and the High Court found in favour of the respondent, noting the petitioner's failure to prove the existence of a debt and the respondent's successful rebuttal of the presumption under Sections 118 and 139 of the Negotiable Instruments Act. The Supreme Court, after reviewing the evidence and legal arguments, upheld these findings and dismissed the petitions.
Dishonour of Cheque - The Supreme Court judgment in this case revolves around the dishonour of cheques allegedly issued by the respondent to the petitioner. The petitioner claimed the cheques were issued to discharge a debt, while the respondent argued they were related to stock market transactions. Both the First Appellate Court and the High Court found in favour of the respondent, noting the petitioner's failure to prove the existence of a debt and the respondent's successful rebuttal of the presumption under Sections 118 and 139 of the Negotiable Instruments Act. The Supreme Court, after reviewing the evidence and legal arguments, upheld these findings and dismissed the petitions.
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