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 ...
Transfer of development rights - whether could be treated as sale consideration in the circumstances of the case? - . Since the assessee failed to sell any such rights in the two years in question, the advances received cannot be classified as income. - HC
Transfer of development rights - whether could be treated as sale consideration in the circumstances of the case? - . Since the assessee failed to sell any such rights in the two years in question, the advances received cannot be classified as income. - HC
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