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 analyzed a cheque dishonour case under Section 138 of Negotiable Instruments Act. The appellant failed to establish a prima facie case as the accused successfully rebutted the presumption by demonstrating sufficient account balance and issuing a valid stop payment instruction. The court found the trial court's reasoning sound, highlighting that stop payment without insufficient funds does not automatically attract criminal liability. The accused effectively discharged the evidentiary burden by presenting documentary evidence (Ex.D-1 to Ex.D-19) proving no intentional default. Consequently, the criminal appeal was dismissed, upholding the lower court's acquittal order.
HC analyzed a cheque dishonour case under Section 138 of Negotiable Instruments Act. The appellant failed to establish a prima facie case as the accused successfully rebutted the presumption by demonstrating sufficient account balance and issuing a valid stop payment instruction. The court found the trial court's reasoning sound, highlighting that stop payment without insufficient funds does not automatically attract criminal liability. The accused effectively discharged the evidentiary burden by presenting documentary evidence (Ex.D-1 to Ex.D-19) proving no intentional default. Consequently, the criminal appeal was dismissed, upholding the lower court's acquittal order.
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