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 challenging the conviction and sentencing for cheque dishonour. The accused failed to rebut the statutory presumption under Sections 118 and 139 of the Negotiable Instruments Act. The court held that the one-year imprisonment and compensation of Rs. 72,000 were appropriate, considering the deterrent nature of the offense and the complainant's financial losses. The plea of a blank cheque issued as security was rejected due to lack of supporting evidence. The trial court's findings were upheld, confirming the accused's liability for the dishonoured cheque.
HC dismissed the revision petition challenging the conviction and sentencing for cheque dishonour. The accused failed to rebut the statutory presumption under Sections 118 and 139 of the Negotiable Instruments Act. The court held that the one-year imprisonment and compensation of Rs. 72,000 were appropriate, considering the deterrent nature of the offense and the complainant's financial losses. The plea of a blank cheque issued as security was rejected due to lack of supporting evidence. The trial court's findings were upheld, confirming the accused's liability for the dishonoured cheque.
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