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...
Management Fees paid to its holding company - once assessee had established its case of availment of said services, disallowance on the basis that invoices were serially numbered and paid at the close of the year is not permissible
Management Fees paid to its holding company - once assessee had established its case of availment of said services, disallowance on the basis that invoices were serially numbered and paid at the close of the year is not permissible
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