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...
Evasion of Tax – Reduction in sale amount - determination of sale on the basis of receipts of two days collected from inspection - AO did not jump to a conclusion without any rhyme or reason - SC
Evasion of Tax – Reduction in sale amount - determination of sale on the basis of receipts of two days collected from inspection - AO did not jump to a conclusion without any rhyme or reason - SC
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