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 ...
LTCG - reference to the DVO for determining the fair market value of the asset - Assessing Officer has no power to make a reference if the value shown by assessee is not less than fair market value
LTCG - reference to the DVO for determining the fair market value of the asset - Assessing Officer has no power to make a reference if the value shown by assessee is not less than fair market value
Note: It is a system-generated summary and is for quick reference only.
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