Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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HC upheld concurrent conviction of accused under S.138 NI Act and dismissal of revision. It reiterated that revisional jurisdiction is limited to correcting patent defects or jurisdictional errors and does not permit reappreciation of evidence absent perversity. As issuance and signatures on the cheque were undisputed, statutory presumptions under Ss.118(a) and 139 arose that it was issued towards a legally enforceable debt. The accused failed to adduce credible evidence of repayment or misuse of the cheque to rebut the presumption. Notice was held to be deemed served, and dishonour for "insufficient funds" stood proved. The sentence, including default imprisonment for non-payment of compensation, was found legally sustainable.
HC upheld concurrent conviction of accused under S.138 NI Act and dismissal of revision. It reiterated that revisional jurisdiction is limited to correcting patent defects or jurisdictional errors and does not permit reappreciation of evidence absent perversity. As issuance and signatures on the cheque were undisputed, statutory presumptions under Ss.118(a) and 139 arose that it was issued towards a legally enforceable debt. The accused failed to adduce credible evidence of repayment or misuse of the cheque to rebut the presumption. Notice was held to be deemed served, and dishonour for "insufficient funds" stood proved. The sentence, including default imprisonment for non-payment of compensation, was found legally sustainable.
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