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...
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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 that a single notice and single complaint for multiple cheque dishonors is valid under Section 141 of Negotiable Instruments Act. The court held that Section 141 does not apply to proprietary concerns, distinguishing them from companies and partnerships. The trial court's summoning order was upheld, finding essential ingredients of Section 138 were satisfied. The applicants' legal arguments were rejected, while the respondent's case law was deemed applicable. Consequently, the court dismissed the application, affirming the lower court's decision and maintaining the legal proceedings against the accused.
HC determined that a single notice and single complaint for multiple cheque dishonors is valid under Section 141 of Negotiable Instruments Act. The court held that Section 141 does not apply to proprietary concerns, distinguishing them from companies and partnerships. The trial court's summoning order was upheld, finding essential ingredients of Section 138 were satisfied. The applicants' legal arguments were rejected, while the respondent's case law was deemed applicable. Consequently, the court dismissed the application, affirming the lower court's decision and maintaining the legal proceedings against the accused.
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