Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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The case involves a dispute regarding the dishonour of cheques u/s 138 of the N.I. Act. The petitioner claimed to have sold 5 acres of land for Rs. 7.75 Crores, with contradictions on the execution of the Sale Deed. The respondent denied the Sale Deed's authenticity, requiring proof. The High Court held that the complaint prima facie discloses an offence, citing the burden of proving the absence of debt or liability. The petitioner's admission to issuing cheques and lack of challenge to summoning orders led to dismissal of the petition, as no prima facie case was found.
The case involves a dispute regarding the dishonour of cheques u/s 138 of the N.I. Act. The petitioner claimed to have sold 5 acres of land for Rs. 7.75 Crores, with contradictions on the execution of the Sale Deed. The respondent denied the Sale Deed's authenticity, requiring proof. The High Court held that the complaint prima facie discloses an offence, citing the burden of proving the absence of debt or liability. The petitioner's admission to issuing cheques and lack of challenge to summoning orders led to dismissal of the petition, as no prima facie case was found.
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