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 ...
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Loose papers that are undated, unsigned and unlinked to the assessee cannot, by themselves, support additions for unexplained investment under section 69; the Tribunal treated the paper as a dumb document and deleted the addition. A figure on the same paper also could not be taxed as unexplained money under section 69A because no money or other valuable asset was found in the assessee's ownership, and the nature of the entry was not established; that addition was deleted. A gross profit addition based only on alleged stock shortage was rejected because the assessee gave a plausible job-work explanation that was not disproved. Third-party WhatsApp and police material could not be used without full disclosure or cross-examination, so the betting-related section 69A addition also failed.
Loose papers that are undated, unsigned and unlinked to the assessee cannot, by themselves, support additions for unexplained investment under section 69; the Tribunal treated the paper as a dumb document and deleted the addition. A figure on the same paper also could not be taxed as unexplained money under section 69A because no money or other valuable asset was found in the assessee's ownership, and the nature of the entry was not established; that addition was deleted. A gross profit addition based only on alleged stock shortage was rejected because the assessee gave a plausible job-work explanation that was not disproved. Third-party WhatsApp and police material could not be used without full disclosure or cross-examination, so the betting-related section 69A addition also failed.
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