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...
Status of the assessee - Association of persons OR firm - ITAT affirmed the status of the assessee as AOP - The registration as a firm, inclusive of all the entities carrying on business in common, being not established by the assessee.
Status of the assessee - Association of persons OR firm - ITAT affirmed the status of the assessee as AOP - The registration as a firm, inclusive of all the entities carrying on business in common, being not established by the assessee.
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