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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Settlement in a cheque dishonor case u/s 138 NI Act recorded by the court after satisfying its voluntariness is legally binding. Upon breach, the court must initiate recovery proceedings u/s 421 read with Section 431 CrPC, treating the settlement amount as a fine. Referring the matter to mediation is not mandatory for court-recorded settlement. The impugned order setting aside the settlement was incorrect as the settlement was voluntary and received court's approval. The High Court directed the trial court to proceed with recovery of the settlement amount upon the accused's default.
Settlement in a cheque dishonor case u/s 138 NI Act recorded by the court after satisfying its voluntariness is legally binding. Upon breach, the court must initiate recovery proceedings u/s 421 read with Section 431 CrPC, treating the settlement amount as a fine. Referring the matter to mediation is not mandatory for court-recorded settlement. The impugned order setting aside the settlement was incorrect as the settlement was voluntary and received court's approval. The High Court directed the trial court to proceed with recovery of the settlement amount upon the accused's default.
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