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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Defendant's dishonored cheque for Rs.3,00,000/- led to legal proceedings where HC upheld trial court's verdict favoring plaintiff. Court found plaintiff's substantive evidence regarding transaction and cheque issuance credible through PW1's testimony. Defendant's inconsistent claims - initially alleging misuse of blank signed papers, later denying signature - lacked evidentiary support. HC affirmed presumptions under Section 118 of NI Act favoring plaintiff remained unrebutted. Defendant's remand plea rejected as court held remand cannot be granted merely to fill evidential gaps. Appeal dismissed with costs awarded to plaintiff/respondent, confirming trial court's decree.
Defendant's dishonored cheque for Rs.3,00,000/- led to legal proceedings where HC upheld trial court's verdict favoring plaintiff. Court found plaintiff's substantive evidence regarding transaction and cheque issuance credible through PW1's testimony. Defendant's inconsistent claims - initially alleging misuse of blank signed papers, later denying signature - lacked evidentiary support. HC affirmed presumptions under Section 118 of NI Act favoring plaintiff remained unrebutted. Defendant's remand plea rejected as court held remand cannot be granted merely to fill evidential gaps. Appeal dismissed with costs awarded to plaintiff/respondent, confirming trial court's decree.
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