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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In prosecutions for cheque dishonour under s.138 NI Act, the Court held that transfer of proceedings under s.446 BNSS should be assessed primarily on comparative convenience and hardship to the parties and witnesses, since the offence is quasi-criminal, essentially individual-centric and compoundable, and does not implicate broader societal interests. Where the complainant bank sought to create territorial jurisdiction by presenting cheques at a distant branch, that convenience could not outweigh undue prejudice to the accused, especially given the bank's nationwide presence, the transaction and witnesses being centered elsewhere, and related proceedings pending before DRT/HC. The cases were directed to be tried at Hyderabad (CMM) and the issue was referred for consideration by a larger bench. - SC
In prosecutions for cheque dishonour under s.138 NI Act, the Court held that transfer of proceedings under s.446 BNSS should be assessed primarily on comparative convenience and hardship to the parties and witnesses, since the offence is quasi-criminal, essentially individual-centric and compoundable, and does not implicate broader societal interests. Where the complainant bank sought to create territorial jurisdiction by presenting cheques at a distant branch, that convenience could not outweigh undue prejudice to the accused, especially given the bank's nationwide presence, the transaction and witnesses being centered elsewhere, and related proceedings pending before DRT/HC. The cases were directed to be tried at Hyderabad (CMM) and the issue was referred for consideration by a larger bench. - SC
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