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 dismissed the revision petition challenging conviction under Section 138 of the Negotiable Instruments Act. The court upheld the concurrent findings of the trial court and appellate court, determining that the accused failed to rebut the statutory presumption regarding cheque issuance. The defense witnesses' testimonies were found unreliable, and no credible evidence was presented to challenge the loan transaction. The court concluded that the accused did not establish his defense on preponderance of probabilities, thereby maintaining the original conviction and sentence.
HC dismissed the revision petition challenging conviction under Section 138 of the Negotiable Instruments Act. The court upheld the concurrent findings of the trial court and appellate court, determining that the accused failed to rebut the statutory presumption regarding cheque issuance. The defense witnesses' testimonies were found unreliable, and no credible evidence was presented to challenge the loan transaction. The court concluded that the accused did not establish his defense on preponderance of probabilities, thereby maintaining the original conviction and sentence.
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