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 ...
Documentary evidence of bank credits, gifts, fixed-deposit encashment and disclosed business income supported the sources used for an immovable-property purchase and related registration charges, leading to deletion of additions for unexplained investment. On stamp-duty valuation, the text states that once the Assessing Officer referred valuation to the Departmental Valuation Officer, the stamp-duty value could not be adopted as fair market value before receiving the valuation report or identifying defects in the explanation of lower market value for the basement property. The resulting addition based on the valuation difference was also deleted.
Documentary evidence of bank credits, gifts, fixed-deposit encashment and disclosed business income supported the sources used for an immovable-property purchase and related registration charges, leading to deletion of additions for unexplained investment. On stamp-duty valuation, the text states that once the Assessing Officer referred valuation to the Departmental Valuation Officer, the stamp-duty value could not be adopted as fair market value before receiving the valuation report or identifying defects in the explanation of lower market value for the basement property. The resulting addition based on the valuation difference was also deleted.
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