Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
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HC exercised inherent powers under Section 482 Cr.P.C. to quash criminal proceedings against petitioner-companies. The court determined that advances collected for immovable property sale were exempted from deposit regulations under Rule 2(1)(c)(xii)(b) of Companies (Acceptance of Deposit) Rules, 2014. The complaint was found to be maliciously instituted without substantive legal merit, lacking direct involvement of the complainant in the business transactions. The court concluded that continuing the proceedings would constitute an abuse of judicial process, thereby allowing the petition and quashing the criminal cases against the petitioners.
HC exercised inherent powers under Section 482 Cr.P.C. to quash criminal proceedings against petitioner-companies. The court determined that advances collected for immovable property sale were exempted from deposit regulations under Rule 2(1)(c)(xii)(b) of Companies (Acceptance of Deposit) Rules, 2014. The complaint was found to be maliciously instituted without substantive legal merit, lacking direct involvement of the complainant in the business transactions. The court concluded that continuing the proceedings would constitute an abuse of judicial process, thereby allowing the petition and quashing the criminal cases against the petitioners.
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