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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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Restoration of the name of the company to the ROC - non compliance of ROC - Accidental or inadvertent omission can occur once or twice but when the non-compliance relates to many years, it cannot be claimed that there was accidental or inadvertent omission on the part of the company or its directors - No case for restoration of the name of the company
Restoration of the name of the company to the ROC - non compliance of ROC - Accidental or inadvertent omission can occur once or twice but when the non-compliance relates to many years, it cannot be claimed that there was accidental or inadvertent omission on the part of the company or its directors - No case for restoration of the name of the company
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