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 4827
Press 'Enter' after typing page number.
141 to 160 of 96536 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 affirmed the trial court's finding that the accused successfully rebutted the statutory presumption under Sections 118 and 139 of the N.I. Act on the preponderance of probabilities, not beyond reasonable doubt, and therefore could not be convicted under Section 138. The evidence, including bank testimony about issuance of the cheque from the predecessor bank and the timing discrepancies in the complainant's pleadings and cross-examination, created a probable defence and undermined the complainant's case. On the totality of evidence the HC held the accused's version more probable, dismissed the appeal and upheld acquittal/no conviction under Section 138 of the N.I. Act.
The HC affirmed the trial court's finding that the accused successfully rebutted the statutory presumption under Sections 118 and 139 of the N.I. Act on the preponderance of probabilities, not beyond reasonable doubt, and therefore could not be convicted under Section 138. The evidence, including bank testimony about issuance of the cheque from the predecessor bank and the timing discrepancies in the complainant's pleadings and cross-examination, created a probable defence and undermined the complainant's case. On the totality of evidence the HC held the accused's version more probable, dismissed the appeal and upheld acquittal/no conviction under Section 138 of the N.I. Act.
Note: It is a system-generated summary and is for quick reference only.