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 ...
Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - the assessee itself need not impart education to the students and it need not be necessarily school or college for the claim of benefit - AT
Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - the assessee itself need not impart education to the students and it need not be necessarily school or college for the claim of benefit - AT
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