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...
Levy of sales tax on chemical used in development of photographs - it had to be destroyed or could not have been re-used after certain processes. One cannot hold that chemical has been sold to the consumers. - HC
Levy of sales tax on chemical used in development of photographs - it had to be destroyed or could not have been re-used after certain processes. One cannot hold that chemical has been sold to the consumers. - HC
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