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...
Transfer under a joint development agreement requires more than execution of development documents and an irrevocable power of attorney: property rights must be effectively and irrevocably parted with through an enforceable arrangement. The notes state that a later partition decree and development agreement may show that no completed transfer or real income accrued. They further explain that agricultural income from inherited land should not be rejected solely for missing old cultivation records where later records support agricultural use, the land's character is undisputed, and prior assessments accepted the claim without changed facts. A search-based addition founded only on another person's statement and ad hoc allocation requires corroborative material linking undisclosed income to the assessee.
Transfer under a joint development agreement requires more than execution of development documents and an irrevocable power of attorney: property rights must be effectively and irrevocably parted with through an enforceable arrangement. The notes state that a later partition decree and development agreement may show that no completed transfer or real income accrued. They further explain that agricultural income from inherited land should not be rejected solely for missing old cultivation records where later records support agricultural use, the land's character is undisputed, and prior assessments accepted the claim without changed facts. A search-based addition founded only on another person's statement and ad hoc allocation requires corroborative material linking undisclosed income to the assessee.
Note: It is a system-generated summary and is for quick reference only.
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