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...
Disallowance of provision made for a loss on account of a firm purchase contract - the principle of prudence as not being applicable to losses which arise or have their genesis in events subsequent to the end of the relevant year - AT
Disallowance of provision made for a loss on account of a firm purchase contract - the principle of prudence as not being applicable to losses which arise or have their genesis in events subsequent to the end of the relevant year - AT
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