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 SC held that the complaint filed by the appellant u/s 138 of the NI Act through its manager and power of attorney holder was valid as per Section 142, since the averments made in the documents demonstrated the power of attorney holder's personal knowledge of the facts and due authorization to initiate criminal proceedings. The SC allowed the appeal, setting aside the High Court's quashing of the summoning order, observing that a peremptory quashing was unwarranted on an incorrect factual basis regarding the power of attorney holder's knowledge and authorization.
The SC held that the complaint filed by the appellant u/s 138 of the NI Act through its manager and power of attorney holder was valid as per Section 142, since the averments made in the documents demonstrated the power of attorney holder's personal knowledge of the facts and due authorization to initiate criminal proceedings. The SC allowed the appeal, setting aside the High Court's quashing of the summoning order, observing that a peremptory quashing was unwarranted on an incorrect factual basis regarding the power of attorney holder's knowledge and authorization.
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