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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Dishonor of cheque due to insufficient funds, the legal requirements for issuing notice and filing a complaint within the prescribed time limit, and the court's analysis of whether the complaint was filed within the limitation period. It discusses the applicability of Section 4 of the Limitation Act when the limitation period expires on a court holiday. The court found that the Magistrate and Additional Sessions Judge did not err in issuing the summoning order against the petitioner, as the complainant provided pre-summoning evidence through an affidavit as per Section 145. The High Court dismissed the petition, holding that the lower courts did not commit any illegality warranting interference u/s 482 of the Code of Criminal Procedure.
Dishonor of cheque due to insufficient funds, the legal requirements for issuing notice and filing a complaint within the prescribed time limit, and the court's analysis of whether the complaint was filed within the limitation period. It discusses the applicability of Section 4 of the Limitation Act when the limitation period expires on a court holiday. The court found that the Magistrate and Additional Sessions Judge did not err in issuing the summoning order against the petitioner, as the complainant provided pre-summoning evidence through an affidavit as per Section 145. The High Court dismissed the petition, holding that the lower courts did not commit any illegality warranting interference u/s 482 of the Code of Criminal Procedure.
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