Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The HC condoned a 292-day delay in filing an appeal in a dishonored cheque case, despite acknowledging that government organizations should strictly adhere to limitation periods without automatic relaxation. The Court found the appellant provided a plausible explanation for the delay, and noted the original dismissal was for non-prosecution rather than on merits. Applying a pragmatic approach to advance justice, the HC determined sufficient cause existed to condone the delay, reasoning that public interest would be severely affected if government appeals were lost due to procedural defaults. The appellant was granted leave to file the memorandum of appeal within the statutory period.
The HC condoned a 292-day delay in filing an appeal in a dishonored cheque case, despite acknowledging that government organizations should strictly adhere to limitation periods without automatic relaxation. The Court found the appellant provided a plausible explanation for the delay, and noted the original dismissal was for non-prosecution rather than on merits. Applying a pragmatic approach to advance justice, the HC determined sufficient cause existed to condone the delay, reasoning that public interest would be severely affected if government appeals were lost due to procedural defaults. The appellant was granted leave to file the memorandum of appeal within the statutory period.
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