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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Service of notice of demand u/s 138 of the Negotiable Instruments Act is a prerequisite for filing a complaint. The objective is to provide an opportunity to the drawer to pay the cheque amount within 15 days and avoid penal consequences. Serving notice on the director of the accused company, who is the authorized signatory and drawer of the cheques, is sufficient service as per Supreme Court rulings. The defense that notice was wrongly addressed cannot aid the accused, especially when the complaints correctly name the company as an accused. The petitions lack merit and are dismissed.
Service of notice of demand u/s 138 of the Negotiable Instruments Act is a prerequisite for filing a complaint. The objective is to provide an opportunity to the drawer to pay the cheque amount within 15 days and avoid penal consequences. Serving notice on the director of the accused company, who is the authorized signatory and drawer of the cheques, is sufficient service as per Supreme Court rulings. The defense that notice was wrongly addressed cannot aid the accused, especially when the complaints correctly name the company as an accused. The petitions lack merit and are dismissed.
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