Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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The High Court dealt with a case involving the dishonour of a cheque. The accused did not deny her signature on the cheque, triggering the presumption u/ss 118 and 139 of the Negotiable Instruments Act. The trial court convicted the accused u/s 138. The complainant's financial capacity was questioned, but the appellate court did not properly analyze this aspect. Consequently, the High Court set aside the appellate court's decision, reinstated the trial court's judgment, and confirmed the conviction and sentence against the accused. The appeal was allowed.
The High Court dealt with a case involving the dishonour of a cheque. The accused did not deny her signature on the cheque, triggering the presumption u/ss 118 and 139 of the Negotiable Instruments Act. The trial court convicted the accused u/s 138. The complainant's financial capacity was questioned, but the appellate court did not properly analyze this aspect. Consequently, the High Court set aside the appellate court's decision, reinstated the trial court's judgment, and confirmed the conviction and sentence against the accused. The appeal was allowed.
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