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 ...
Invokation of extended period of limitation - It is not tenable to contend that if the credit is taken on photocopies of the documents, extended period can automatically be invoked. - AT
Invokation of extended period of limitation - It is not tenable to contend that if the credit is taken on photocopies of the documents, extended period can automatically be invoked. - AT
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