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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Quashing of criminal proceedings u/s 156(3) of Cr.P.C. was ordered as the complainant admitted inability to perform work due to financial condition, despite agreement containing arbitration clause and ongoing arbitration proceedings between parties. The dispute arose when complainant failed to complete work within stipulated time, leading to show cause notice. Complainant's response acknowledged stoppage of construction activities due to financial constraints caused by GST imposition and other hindrances, requesting settlement of accounts. The court held it to be a civil dispute arising out of contract, quashed impugned High Court order(s), and allowed appeals u/s 482 Cr.P.C.
Quashing of criminal proceedings u/s 156(3) of Cr.P.C. was ordered as the complainant admitted inability to perform work due to financial condition, despite agreement containing arbitration clause and ongoing arbitration proceedings between parties. The dispute arose when complainant failed to complete work within stipulated time, leading to show cause notice. Complainant's response acknowledged stoppage of construction activities due to financial constraints caused by GST imposition and other hindrances, requesting settlement of accounts. The court held it to be a civil dispute arising out of contract, quashed impugned High Court order(s), and allowed appeals u/s 482 Cr.P.C.
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