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 HC dismissed the Criminal Petitions challenging the dishonour of cheque proceedings, rejecting the application filed under Section 311 Cr.P.C. for summoning an additional witness from the postal department to prove service of the legal notice. The court held that the application, made after final arguments, was an attempt to fill evidentiary gaps identified during the respondent's submissions. While procedural rules should not impede substantive justice, they cannot be exploited to prejudice a party. The complainant, having relied on the respondent's admissions regarding service and failed to produce the tracking report or certificate initially, could not repeatedly seek to amend evidence post-argument. The court affirmed its discretion to deny the belated application, concluding the petitions lacked merit and were accordingly dismissed and disposed of.
The HC dismissed the Criminal Petitions challenging the dishonour of cheque proceedings, rejecting the application filed under Section 311 Cr.P.C. for summoning an additional witness from the postal department to prove service of the legal notice. The court held that the application, made after final arguments, was an attempt to fill evidentiary gaps identified during the respondent's submissions. While procedural rules should not impede substantive justice, they cannot be exploited to prejudice a party. The complainant, having relied on the respondent's admissions regarding service and failed to produce the tracking report or certificate initially, could not repeatedly seek to amend evidence post-argument. The court affirmed its discretion to deny the belated application, concluding the petitions lacked merit and were accordingly dismissed and disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
