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 ...
TDS u/s 194C or 194J - payments to subcontractor - assessee getting a physical output, a tangible structure and not merely the services of its qualified, professional engineers/staff from the sub-contractor - TDS deductible u/s 194C
TDS u/s 194C or 194J - payments to subcontractor - assessee getting a physical output, a tangible structure and not merely the services of its qualified, professional engineers/staff from the sub-contractor - TDS deductible u/s 194C
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