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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Reassessment initiated after four years from the end of the assessment year was held invalid where the original assessment had been completed under scrutiny and the recorded reasons showed that the information on alleged accommodation entries was already available during that assessment. In the absence of any allegation in the reasons that the assessee had failed to disclose fully and truly all material facts, the jurisdictional requirement for reopening beyond four years was not met. The notice under section 148 and the consequential reassessment order were quashed, and the merits of the additions were left unexamined.
Reassessment initiated after four years from the end of the assessment year was held invalid where the original assessment had been completed under scrutiny and the recorded reasons showed that the information on alleged accommodation entries was already available during that assessment. In the absence of any allegation in the reasons that the assessee had failed to disclose fully and truly all material facts, the jurisdictional requirement for reopening beyond four years was not met. The notice under section 148 and the consequential reassessment order were quashed, and the merits of the additions were left unexamined.
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