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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The HC quashed and set aside the Magistrate's orders dated 06.12.2024 due to material irregularities and non-compliance with Section 315 Cr.P.C. and Section 145 of the Negotiable Instruments Act in a cheque dishonour case. The Magistrate erred by proceeding without a written application from the accused to be examined as a witness and improperly closed the accused's evidence after multiple adjournments where the accused was absent. The matter is remanded with directions that the accused must file a written request under Section 315(1)(a) Cr.P.C. to examine himself. The Magistrate shall then permit the accused's oral evidence, allowing documentary evidence only upon justified application, and carefully consider any further evidence after assessing its necessity. The proceedings shall continue from this stage, ensuring adherence to natural justice and statutory provisions.
The HC quashed and set aside the Magistrate's orders dated 06.12.2024 due to material irregularities and non-compliance with Section 315 Cr.P.C. and Section 145 of the Negotiable Instruments Act in a cheque dishonour case. The Magistrate erred by proceeding without a written application from the accused to be examined as a witness and improperly closed the accused's evidence after multiple adjournments where the accused was absent. The matter is remanded with directions that the accused must file a written request under Section 315(1)(a) Cr.P.C. to examine himself. The Magistrate shall then permit the accused's oral evidence, allowing documentary evidence only upon justified application, and carefully consider any further evidence after assessing its necessity. The proceedings shall continue from this stage, ensuring adherence to natural justice and statutory provisions.
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