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...
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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 accused's criminal revision petition challenging conviction under Section 138 N.I. Act for cheque dishonour. Court upheld lower courts' findings that accused borrowed Rs.15 lakhs from complainant-relative and issued cheque in discharge of legally enforceable debt. Cheque dishonoured due to insufficient funds despite statutory notice. Court applied presumption under Section 139 N.I. Act favoring complainant, noting accused failed to rebut presumption on preponderance of probabilities standard. Evidence established close relationship between parties and genuine debt transaction. HC found no merit in accused's challenge to conviction and sentence, confirming dishonour constituted offense under Section 138 N.I. Act.
HC dismissed accused's criminal revision petition challenging conviction under Section 138 N.I. Act for cheque dishonour. Court upheld lower courts' findings that accused borrowed Rs.15 lakhs from complainant-relative and issued cheque in discharge of legally enforceable debt. Cheque dishonoured due to insufficient funds despite statutory notice. Court applied presumption under Section 139 N.I. Act favoring complainant, noting accused failed to rebut presumption on preponderance of probabilities standard. Evidence established close relationship between parties and genuine debt transaction. HC found no merit in accused's challenge to conviction and sentence, confirming dishonour constituted offense under Section 138 N.I. Act.
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