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...
Allowance of arbitration award as expenditure – prior period - The award was passed on 20th July, 2006 and accounts were finalized and audited on 12th September, 2006 i.e. after the date of order - this can be allowed as an expenditure in year 07-08. - AT
Allowance of arbitration award as expenditure – prior period - The award was passed on 20th July, 2006 and accounts were finalized and audited on 12th September, 2006 i.e. after the date of order - this can be allowed as an expenditure in year 07-08. - AT
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