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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The SC upheld the High Court's refusal to quash the FIR registered under Section 156(3) CrPC, emphasizing that the Magistrate applied independent mind and recorded satisfaction that a cognizable offence was disclosed. The informant's failure to demonstrate prior approach to police authorities did not vitiate the Magistrate's jurisdiction. The Court rejected the contention that the FIR related solely to a civil dispute, affirming that prior FIRs based on the same MoU breaches were criminal in nature. The subsequent FIR was held maintainable despite similarity to an earlier FIR, as parties and allegations differed. Given completed investigations and filed chargesheets, the Court declined to interfere under inherent powers or exercise discretion to quash the FIR. The petitions challenging the orders were dismissed, allowing the criminal proceedings to continue in accordance with law.
The SC upheld the High Court's refusal to quash the FIR registered under Section 156(3) CrPC, emphasizing that the Magistrate applied independent mind and recorded satisfaction that a cognizable offence was disclosed. The informant's failure to demonstrate prior approach to police authorities did not vitiate the Magistrate's jurisdiction. The Court rejected the contention that the FIR related solely to a civil dispute, affirming that prior FIRs based on the same MoU breaches were criminal in nature. The subsequent FIR was held maintainable despite similarity to an earlier FIR, as parties and allegations differed. Given completed investigations and filed chargesheets, the Court declined to interfere under inherent powers or exercise discretion to quash the FIR. The petitions challenging the orders were dismissed, allowing the criminal proceedings to continue in accordance with law.
Note: It is a system-generated summary and is for quick reference only.