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 the revision petition, upholding the accused's conviction under Section 138 of Negotiable Instruments Act. The court found that the accused issued a cheque for a legally enforceable debt, failed to rebut the presumption of liability, and did not pay the demanded amount despite receiving a valid notice. The court confirmed that the accused's signature on the cheque and failure to discharge the financial obligation satisfied all essential ingredients of the offense, thereby validating the lower courts' concurrent findings of guilt.
HC dismissed the revision petition, upholding the accused's conviction under Section 138 of Negotiable Instruments Act. The court found that the accused issued a cheque for a legally enforceable debt, failed to rebut the presumption of liability, and did not pay the demanded amount despite receiving a valid notice. The court confirmed that the accused's signature on the cheque and failure to discharge the financial obligation satisfied all essential ingredients of the offense, thereby validating the lower courts' concurrent findings of guilt.
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