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...
Payments made by a co-owner to occupants for vacating property before sale were treated as allowable in computing capital gains because the evidence showed they were incurred to secure vacant possession and facilitate transfer of an unencumbered, alienable title. The Tribunal accepted contemporaneous cheque records, receipts, affidavits and utility bills, and held the claim could not be rejected merely on suspicion or as an afterthought without rebuttal inquiry. Such eviction-related payments were regarded as part of the cost of acquisition or as expenditure wholly and exclusively in connection with the transfer, and the capital gains were directed to be recomputed accordingly.
Payments made by a co-owner to occupants for vacating property before sale were treated as allowable in computing capital gains because the evidence showed they were incurred to secure vacant possession and facilitate transfer of an unencumbered, alienable title. The Tribunal accepted contemporaneous cheque records, receipts, affidavits and utility bills, and held the claim could not be rejected merely on suspicion or as an afterthought without rebuttal inquiry. Such eviction-related payments were regarded as part of the cost of acquisition or as expenditure wholly and exclusively in connection with the transfer, and the capital gains were directed to be recomputed accordingly.
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