Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Related party transactions filter governed the inclusion of a comparable under TNMM benchmarking: the Tribunal noted from the annual financial statements that the company's related-party service income and other related-party income exceeded 25% of total revenue, which would fail the filter if the assessee's computation is verified correct. The matter was remitted to the TPO for verification, with a direction to exclude the company from the final comparables set if the 25% threshold is breached. Penalty initiation under section 270A was held premature and dismissed.
Related party transactions filter governed the inclusion of a comparable under TNMM benchmarking: the Tribunal noted from the annual financial statements that the company's related-party service income and other related-party income exceeded 25% of total revenue, which would fail the filter if the assessee's computation is verified correct. The matter was remitted to the TPO for verification, with a direction to exclude the company from the final comparables set if the 25% threshold is breached. Penalty initiation under section 270A was held premature and dismissed.
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