Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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In a case involving dishonour of a cheque u/s 138 of the NI Act, accused sought to give evidence through affidavit u/s 145. High Court held that accused cannot do so, following SC decisions in similar cases. Emphasized expeditious trial completion. Refused to reconsider stance. Directed trial court to hasten proceedings as accused's evidence pending. Petition dismissed. Relevant cases: Mandvi Cooperative Bank, Indian Bank Association, SBI Global Factors Limited, Nitin v. Prakashrao.
In a case involving dishonour of a cheque u/s 138 of the NI Act, accused sought to give evidence through affidavit u/s 145. High Court held that accused cannot do so, following SC decisions in similar cases. Emphasized expeditious trial completion. Refused to reconsider stance. Directed trial court to hasten proceedings as accused's evidence pending. Petition dismissed. Relevant cases: Mandvi Cooperative Bank, Indian Bank Association, SBI Global Factors Limited, Nitin v. Prakashrao.
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