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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Dishonour of cheque - no order for conversion into summons triable matter - application of Section 145(2) of Negotiable Instruments Act, 1881 - violation of natural justice - insufficient time granted, recall application rejected. Proceedings u/s 138 conducted as summary procedure unless Magistrate concludes need for conversion. Complainant's affidavit evidence with bank slip and dishonour material suffices, unnecessary to record further preliminary evidence. Affidavit treated as examination-in-chief, examinable u/s 264 CrPC. Summary procedure mandates judgment on not guilty plea unless Section 145(2) recall application filed. Supreme Court directions on expeditious trial, deeming service of one complaint as service for related cheque dishonour complaints. Complainant's affidavit evidence need not be re-deposed, can be considered at all trial stages. Accused has right to summon complainant/witnesses but must disclose probable grounds for recall. Court bound to summon on probable grounds disclosed. Petitioners failed to apply u/s 145(2) disclosing probable defence for recall. No grounds to recall or interfere in extraordinary jurisdiction. Petition dismissed.
Dishonour of cheque - no order for conversion into summons triable matter - application of Section 145(2) of Negotiable Instruments Act, 1881 - violation of natural justice - insufficient time granted, recall application rejected. Proceedings u/s 138 conducted as summary procedure unless Magistrate concludes need for conversion. Complainant's affidavit evidence with bank slip and dishonour material suffices, unnecessary to record further preliminary evidence. Affidavit treated as examination-in-chief, examinable u/s 264 CrPC. Summary procedure mandates judgment on not guilty plea unless Section 145(2) recall application filed. Supreme Court directions on expeditious trial, deeming service of one complaint as service for related cheque dishonour complaints. Complainant's affidavit evidence need not be re-deposed, can be considered at all trial stages. Accused has right to summon complainant/witnesses but must disclose probable grounds for recall. Court bound to summon on probable grounds disclosed. Petitioners failed to apply u/s 145(2) disclosing probable defence for recall. No grounds to recall or interfere in extraordinary jurisdiction. Petition dismissed.
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