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 ...
Estimation of income - AO has taxed the entire receipt from fish crates as income - the depreciation on crates and the interest attributable to acquiring the fish crates required to be allowed in the interest of justice.
Estimation of income - AO has taxed the entire receipt from fish crates as income - the depreciation on crates and the interest attributable to acquiring the fish crates required to be allowed in the interest of justice.
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