Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
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The principles of exercising jurisdiction u/s 482 of Cr.P.C. were laid down, wherein the courts should be reluctant to quash proceedings even if one or two ingredients are not satisfied if there is substantial compliance with the requirements of the offence. The High Court cannot conduct a mini-trial while exercising jurisdiction u/s 482 of Cr.P.C., and allegations must be proved during trial. In the present case, the Magistrate passed an order after examining the cheque, notice, affidavit, and other documents, satisfying the provisions of Section 202 of Cr.P.C. The submission of non-compliance with Section 202 of Cr.P.C. is unacceptable. The petition fails and is dismissed.
The principles of exercising jurisdiction u/s 482 of Cr.P.C. were laid down, wherein the courts should be reluctant to quash proceedings even if one or two ingredients are not satisfied if there is substantial compliance with the requirements of the offence. The High Court cannot conduct a mini-trial while exercising jurisdiction u/s 482 of Cr.P.C., and allegations must be proved during trial. In the present case, the Magistrate passed an order after examining the cheque, notice, affidavit, and other documents, satisfying the provisions of Section 202 of Cr.P.C. The submission of non-compliance with Section 202 of Cr.P.C. is unacceptable. The petition fails and is dismissed.
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