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 ...
Deduction under section 36(1)(vii) was held to operate distinctly from provision-based deduction under section 36(1)(viia), and the proviso was applied only to prevent double deduction; on the facts already accepted in earlier years, no duplication was shown, so the disallowance of bad debts written off was deleted. The Tribunal also held that earlier coordinate bench rulings remained binding despite pending High Court appeals in the absence of any stay or reversal, and the Revenue's challenge failed. On the amortised lease premium issue, the Tribunal applied section 158A because an identical question of law was already pending before the High Court, and directed that the final High Court decision be applied to the years in appeal.
Deduction under section 36(1)(vii) was held to operate distinctly from provision-based deduction under section 36(1)(viia), and the proviso was applied only to prevent double deduction; on the facts already accepted in earlier years, no duplication was shown, so the disallowance of bad debts written off was deleted. The Tribunal also held that earlier coordinate bench rulings remained binding despite pending High Court appeals in the absence of any stay or reversal, and the Revenue's challenge failed. On the amortised lease premium issue, the Tribunal applied section 158A because an identical question of law was already pending before the High Court, and directed that the final High Court decision be applied to the years in appeal.
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