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 upheld the power to compound an offence under Section 147 even after conviction in a cheque dishonour case. Relying on precedential judgments, the court exercised its plenary discretion to set aside the prior conviction and sentence. The court found no legal impediment to accept the application for compounding the offence under Section 147 of the Act, read with Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023. Consequently, the criminal revision order and judgment of conviction were recalled, effectively allowing the compounding of the offence post-conviction.
HC upheld the power to compound an offence under Section 147 even after conviction in a cheque dishonour case. Relying on precedential judgments, the court exercised its plenary discretion to set aside the prior conviction and sentence. The court found no legal impediment to accept the application for compounding the offence under Section 147 of the Act, read with Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023. Consequently, the criminal revision order and judgment of conviction were recalled, effectively allowing the compounding of the offence post-conviction.
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