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...
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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 determined territorial jurisdiction for a cheque dishonour complaint under Section 138 of Negotiable Instruments Act. The court held that the complaint can only be inquired into and tried by the court within the local jurisdiction where the cheque was delivered for collection, specifically the bank branch of the payee or holder in due course. In this case, the cheque was presented at an ICICI bank branch in Noida, which was beyond the Trial Magistrate's territorial jurisdiction. Consequently, the Trial Magistrate's order was set aside, and the complaint was directed to be returned to the complainant for filing before the appropriate magistrate with proper territorial jurisdiction.
HC determined territorial jurisdiction for a cheque dishonour complaint under Section 138 of Negotiable Instruments Act. The court held that the complaint can only be inquired into and tried by the court within the local jurisdiction where the cheque was delivered for collection, specifically the bank branch of the payee or holder in due course. In this case, the cheque was presented at an ICICI bank branch in Noida, which was beyond the Trial Magistrate's territorial jurisdiction. Consequently, the Trial Magistrate's order was set aside, and the complaint was directed to be returned to the complainant for filing before the appropriate magistrate with proper territorial jurisdiction.
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