Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
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Dishonour of Cheque - vicarious liability - Whether service of notice to the trust through its trustees suffices for the purpose of the NI Act. - The Delhi High Court dismissed petitions challenging the trial court’s order summoning the petitioners in complaint cases filed u/s 138 NI Act. The Court held that serving notice to the trust through its trustees meets the legal requirement, making individual notices to trustees unnecessary. It further established that trustees can be held vicariously liable u/s 141 NI Act, and the amended complaints sufficiently detailed the petitioners’ involvement in the alleged transactions.
Dishonour of Cheque - vicarious liability - Whether service of notice to the trust through its trustees suffices for the purpose of the NI Act. - The Delhi High Court dismissed petitions challenging the trial court’s order summoning the petitioners in complaint cases filed u/s 138 NI Act. The Court held that serving notice to the trust through its trustees meets the legal requirement, making individual notices to trustees unnecessary. It further established that trustees can be held vicariously liable u/s 141 NI Act, and the amended complaints sufficiently detailed the petitioners’ involvement in the alleged transactions.
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