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 HC held that u/ss 397, 401, and 320 of CrPC read with Section 147 of the Negotiable Instruments Act, 1881, it can accept the consent terms filed by parties to compound the offence u/s 138 of the Act as a sequitur, even after conviction. The HC has discretion to exercise its revisional power along with Section 401 CrPC and inherent powers u/s 482 CrPC to take the compromise on record in compoundable matters u/s 147 of the Act. Parties' applications seeking compounding of the offence after conviction can be allowed, and the conviction set aside by accepting the consent terms.
The HC held that u/ss 397, 401, and 320 of CrPC read with Section 147 of the Negotiable Instruments Act, 1881, it can accept the consent terms filed by parties to compound the offence u/s 138 of the Act as a sequitur, even after conviction. The HC has discretion to exercise its revisional power along with Section 401 CrPC and inherent powers u/s 482 CrPC to take the compromise on record in compoundable matters u/s 147 of the Act. Parties' applications seeking compounding of the offence after conviction can be allowed, and the conviction set aside by accepting the consent terms.
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