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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Legal notice for dishonor of cheque due to insufficient funds was sent on 19.12.2018. Presuming service within 30 days, it should be deemed served by 17.1.2019. However, complaint was filed on 14.1.2019, before expiry of 15 days for response, hence no offense u/s 138 of Negotiable Instruments Act, 1881 was attracted. Complaint filed by power of attorney holder in own name, not as payee's attorney. No cause of action arose due to failure to assert service of notice and presumption after 30 days. Proceedings of criminal complaint case u/s 138 quashed, application u/s 482 CrPC allowed.
Legal notice for dishonor of cheque due to insufficient funds was sent on 19.12.2018. Presuming service within 30 days, it should be deemed served by 17.1.2019. However, complaint was filed on 14.1.2019, before expiry of 15 days for response, hence no offense u/s 138 of Negotiable Instruments Act, 1881 was attracted. Complaint filed by power of attorney holder in own name, not as payee's attorney. No cause of action arose due to failure to assert service of notice and presumption after 30 days. Proceedings of criminal complaint case u/s 138 quashed, application u/s 482 CrPC allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
