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...
Construction of Residential Complex Service - Development of plots for accommodation of people in slum locality - the appellants are not engaged in any construction of residential units. They were mainly engaged in development of plots in the slum locality in terms of an arrangement with main contractor for Government of Madhya Pradesh - demand set aside. - AT
Construction of Residential Complex Service - Development of plots for accommodation of people in slum locality - the appellants are not engaged in any construction of residential units. They were mainly engaged in development of plots in the slum locality in terms of an arrangement with main contractor for Government of Madhya Pradesh - demand set aside. - AT
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