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...
TDS - payments of demat charges and other charges levied by NSDL and CDSL - such charges were in the nature of recovery of cost or expenses at large and not for providing any professional or technical service - No TDS liability - HC
TDS - payments of demat charges and other charges levied by NSDL and CDSL - such charges were in the nature of recovery of cost or expenses at large and not for providing any professional or technical service - No TDS liability - HC
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