Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Arrest under the CGST Act was held unlawful where the arrest memo did not properly disclose the grounds of arrest, the grounds were not shown as an annexure, the place of arrest was omitted, and electronic DIN-backed communication was not established. The Court found the later system-generated form prima facie suspicious and treated these defects as non-compliance with mandatory arrest procedure. On that basis, the detention and remand were declared illegal and unconstitutional, the remand order was quashed, and liberty was given to proceed afresh in accordance with law.
Arrest under the CGST Act was held unlawful where the arrest memo did not properly disclose the grounds of arrest, the grounds were not shown as an annexure, the place of arrest was omitted, and electronic DIN-backed communication was not established. The Court found the later system-generated form prima facie suspicious and treated these defects as non-compliance with mandatory arrest procedure. On that basis, the detention and remand were declared illegal and unconstitutional, the remand order was quashed, and liberty was given to proceed afresh in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
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