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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HC ruled on the applicability of Section 143A of Negotiable Instruments Act, 1881, which allows courts to direct drawer of dishonored cheque to pay interim compensation up to 20% of cheque amount. Following G.J. Raja vs. Tejraj Surana precedent, court held Section 143A operates prospectively from September 1, 2018, and cannot be applied retrospectively to complaints filed before this date. Distinguished from Section 148 which applies retrospectively per Surinder Singh Deswal ruling. Court emphasized that prior to Section 143A's insertion, no provision existed for interim compensation before conviction under Section 138. Petition challenging retrospective application was allowed, confirming Section 143A applies only to post-September 2018 complaints.
HC ruled on the applicability of Section 143A of Negotiable Instruments Act, 1881, which allows courts to direct drawer of dishonored cheque to pay interim compensation up to 20% of cheque amount. Following G.J. Raja vs. Tejraj Surana precedent, court held Section 143A operates prospectively from September 1, 2018, and cannot be applied retrospectively to complaints filed before this date. Distinguished from Section 148 which applies retrospectively per Surinder Singh Deswal ruling. Court emphasized that prior to Section 143A's insertion, no provision existed for interim compensation before conviction under Section 138. Petition challenging retrospective application was allowed, confirming Section 143A applies only to post-September 2018 complaints.
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