Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Royalty expenditure and subcontract expenditure were both restored to the Assessing Officer for fresh examination because the existing record did not conclusively establish the contractual basis, the nature of royalty deduction from running bills, or the genuineness of the joint venture arrangement and subcontracting arrangement. The Tribunal required reconsideration of the royalty claim on the basis of the contract terms and material already filed, and directed verification of the subcontract disallowance with reference to TDS compliance, the joint venture agreement, and execution of work under the PWD tender. Since the quantum additions were set aside for de novo assessment, the consequential penalty under section 270A was also left open for fresh consideration in the reassessment proceedings.
Royalty expenditure and subcontract expenditure were both restored to the Assessing Officer for fresh examination because the existing record did not conclusively establish the contractual basis, the nature of royalty deduction from running bills, or the genuineness of the joint venture arrangement and subcontracting arrangement. The Tribunal required reconsideration of the royalty claim on the basis of the contract terms and material already filed, and directed verification of the subcontract disallowance with reference to TDS compliance, the joint venture agreement, and execution of work under the PWD tender. Since the quantum additions were set aside for de novo assessment, the consequential penalty under section 270A was also left open for fresh consideration in the reassessment proceedings.
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