Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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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