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 dismissed appeals concerning dishonored cheques under Section 138 of NI Act. Trial court's acquittal was upheld as complainant failed to establish foundational facts and legally enforceable debt beyond reasonable doubt. Respondents successfully rebutted statutory presumptions under Sections 118(a) and 139 through preponderance of probabilities. Complainant provided no evidence of transactions, supply materials, or bills against which cheques were issued. Witnesses lacked credibility, and documentation showed inconsistencies. Court affirmed that while NI Act creates presumptions favoring holder, accused can rebut through material circumstances and isn't required to prove innocence beyond reasonable doubt.
HC dismissed appeals concerning dishonored cheques under Section 138 of NI Act. Trial court's acquittal was upheld as complainant failed to establish foundational facts and legally enforceable debt beyond reasonable doubt. Respondents successfully rebutted statutory presumptions under Sections 118(a) and 139 through preponderance of probabilities. Complainant provided no evidence of transactions, supply materials, or bills against which cheques were issued. Witnesses lacked credibility, and documentation showed inconsistencies. Court affirmed that while NI Act creates presumptions favoring holder, accused can rebut through material circumstances and isn't required to prove innocence beyond reasonable doubt.
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