Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Page of 4814
Press 'Enter' after typing page number.
301 to 320 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Presumption of service of a statutory demand notice was not upheld where the postal endorsement of the addressee being absent for seven days, without more, did not prove deemed service and the complainant led no further evidence to dislodge the defence of absence due to illness at home. The court also held that the statutory presumption under Section 139 was rebutted on a preponderance of probabilities because the alleged loan transaction was not reliably proved: the date of advance was unspecified, no written agreement existed, and the defence that the cheques related to a chit-fund business was found probable. Section 138 was therefore not attracted and the acquittal was affirmed.
Presumption of service of a statutory demand notice was not upheld where the postal endorsement of the addressee being absent for seven days, without more, did not prove deemed service and the complainant led no further evidence to dislodge the defence of absence due to illness at home. The court also held that the statutory presumption under Section 139 was rebutted on a preponderance of probabilities because the alleged loan transaction was not reliably proved: the date of advance was unspecified, no written agreement existed, and the defence that the cheques related to a chit-fund business was found probable. Section 138 was therefore not attracted and the acquittal was affirmed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
