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 ...
Deduction u/s 54 - Assessee cannot claim deduction u/s 54F in proportion to increase in capital gains after attracting the provisions of section 50C, being valuation as per stamp duty rate - AT
Deduction u/s 54 - Assessee cannot claim deduction u/s 54F in proportion to increase in capital gains after attracting the provisions of section 50C, being valuation as per stamp duty rate - AT
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