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...
Sales Tax - Recovery of tax - Priority as between sales tax dues and dues owed to banks and financial institutions - when a first charge is created by operation of law over any property, that charge will have precedence over an existing mortgage - HC
Sales Tax - Recovery of tax - Priority as between sales tax dues and dues owed to banks and financial institutions - when a first charge is created by operation of law over any property, that charge will have precedence over an existing mortgage - HC
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