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 ...
Taxation on FCCBs - cost of acquisition in the hands of non-resident Indian investors would be the conversion price determined on the basis of the price of the shares on the date of conversion of FCCBs into shares (NSE price) - cost of acquisition of the shares as per clause 7(4) of the FCCB Scheme is tenable
Taxation on FCCBs - cost of acquisition in the hands of non-resident Indian investors would be the conversion price determined on the basis of the price of the shares on the date of conversion of FCCBs into shares (NSE price) - cost of acquisition of the shares as per clause 7(4) of the FCCB Scheme is tenable
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