Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Presumption u/s 139 read with Section 118 NI Act rebutted. Respondent proved defence through testimony on 'preponderance of probabilities'. Petitioner failed to substantiate contentions regarding cash loan and pro-note. Respondent's acquittal justified due to petitioner's lack of evidence and improbable financial capacity. Decision of acquittal strengthens presumption of innocence. Appellate court should be slow in reversing acquittal. No ground to grant leave to appeal, petition dismissed.
Presumption u/s 139 read with Section 118 NI Act rebutted. Respondent proved defence through testimony on 'preponderance of probabilities'. Petitioner failed to substantiate contentions regarding cash loan and pro-note. Respondent's acquittal justified due to petitioner's lack of evidence and improbable financial capacity. Decision of acquittal strengthens presumption of innocence. Appellate court should be slow in reversing acquittal. No ground to grant leave to appeal, petition dismissed.
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