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...
Disposal of appeal by CIT(A) - "Central Action Plan” prepared by CBDT - priority for disposal of appeals in different Categories - there is neither firm directives that certain class or kinds of Appeals must be decided before a particular date, nor there is any negative implication of a particular CIT(A) not being able to do so - guidelines are directory and not mandatory.
Disposal of appeal by CIT(A) - "Central Action Plan” prepared by CBDT - priority for disposal of appeals in different Categories - there is neither firm directives that certain class or kinds of Appeals must be decided before a particular date, nor there is any negative implication of a particular CIT(A) not being able to do so - guidelines are directory and not mandatory.
Note: It is a system-generated summary and is for quick reference only.
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