Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
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Club membership and subscription expenditure is deductible where its business purpose and nexus are established; an ad hoc disallowance requires identification of particular personal or non-business payments, resulting in deletion of the club-expense disallowance. Where own funds exceed exempt-income investments and borrowings serve specified business purposes, investments are presumed funded from own funds, eliminating interest disallowance under section 14A. Administrative disallowance must have a rational nexus to, and cannot exceed, exempt income. Internal handover, capitalisation and deployment records can establish that machinery was put to use, supporting depreciation and additional depreciation. Electrical installations integral to manufacturing machinery qualify as plant and machinery for additional depreciation. Both appeals were partly allowed.
Club membership and subscription expenditure is deductible where its business purpose and nexus are established; an ad hoc disallowance requires identification of particular personal or non-business payments, resulting in deletion of the club-expense disallowance. Where own funds exceed exempt-income investments and borrowings serve specified business purposes, investments are presumed funded from own funds, eliminating interest disallowance under section 14A. Administrative disallowance must have a rational nexus to, and cannot exceed, exempt income. Internal handover, capitalisation and deployment records can establish that machinery was put to use, supporting depreciation and additional depreciation. Electrical installations integral to manufacturing machinery qualify as plant and machinery for additional depreciation. Both appeals were partly allowed.
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