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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The High Court confirmed the conviction of the revisionist u/s 138 of the Negotiable Instruments Act. The court held that the presumptions u/ss 118 and 139 are rebuttable, and the accused is not required to rebut them beyond reasonable doubt but only by a preponderance of probabilities. The revisionist's defense that the cheque was given as security by his employee for a loan was not accepted due to contradictory statements about the interest rate. The court sentenced the revisionist to the period of custody already undergone and upheld the fine and compensation order.
The High Court confirmed the conviction of the revisionist u/s 138 of the Negotiable Instruments Act. The court held that the presumptions u/ss 118 and 139 are rebuttable, and the accused is not required to rebut them beyond reasonable doubt but only by a preponderance of probabilities. The revisionist's defense that the cheque was given as security by his employee for a loan was not accepted due to contradictory statements about the interest rate. The court sentenced the revisionist to the period of custody already undergone and upheld the fine and compensation order.
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