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 ...
Penalty u/s 272A(2)(g) - Failure to furnish certificate of TDS u/s 203 – the default was committed under a bona fide belief that the certificate in question was to be issued after the close of the financial year - penalty waived - AT
Penalty u/s 272A(2)(g) - Failure to furnish certificate of TDS u/s 203 – the default was committed under a bona fide belief that the certificate in question was to be issued after the close of the financial year - penalty waived - AT
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