Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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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...
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Section 112 requires payment of admitted dues and the prescribed percentage of disputed tax in addition to the amount deposited under Section 107. Where the first appellate authority reduces the tax demand and the earlier pre-deposit already covers the prescribed percentage of the reduced demand, no further pre-deposit under Section 112 is required. The prescribed court fee must nevertheless be paid separately: a short payment identified by the Registry must be cured before the appeal proceeds. On payment of the balance statutory court fee and verification of the earlier pre-deposit, the matter may be placed before the Bench for admission.
Section 112 requires payment of admitted dues and the prescribed percentage of disputed tax in addition to the amount deposited under Section 107. Where the first appellate authority reduces the tax demand and the earlier pre-deposit already covers the prescribed percentage of the reduced demand, no further pre-deposit under Section 112 is required. The prescribed court fee must nevertheless be paid separately: a short payment identified by the Registry must be cured before the appeal proceeds. On payment of the balance statutory court fee and verification of the earlier pre-deposit, the matter may be placed before the Bench for admission.
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