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 ...
An ITAT deleted an addition under section 69C for alleged on-money payment because the assessment rested only on an investigation report, a seized excel sheet naming another person, and a general builder's employee statement. The assessee's banking-channel payment evidence was not rebutted, and no independent corroboration of cash payment was brought on record. The third-party statement was untested by cross-examination and could not, by itself, sustain the addition. The appeal was partly allowed.
An ITAT deleted an addition under section 69C for alleged on-money payment because the assessment rested only on an investigation report, a seized excel sheet naming another person, and a general builder's employee statement. The assessee's banking-channel payment evidence was not rebutted, and no independent corroboration of cash payment was brought on record. The third-party statement was untested by cross-examination and could not, by itself, sustain the addition. The appeal was partly allowed.
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