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 ...
Disallowance of traveling expenses - as per assessee it has paid fringe benefit tax at the rate of 20% - Now it is a settled position of law that no disallowance can be made once expenses are exigible to FBT.
Disallowance of traveling expenses - as per assessee it has paid fringe benefit tax at the rate of 20% - Now it is a settled position of law that no disallowance can be made once expenses are exigible to FBT.
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