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 ...
Rectification of mistake u/s 254 - ex-parte order on merit - assessee produced certain records after ex-parte order - factual aspect whether the assessee has received any income from hire charges is very crucial for deciding the issue of claim of higher depreciation on these machinery and vehicle - Tribunal is recalled its order with cost of ₹ 5000/-
Rectification of mistake u/s 254 - ex-parte order on merit - assessee produced certain records after ex-parte order - factual aspect whether the assessee has received any income from hire charges is very crucial for deciding the issue of claim of higher depreciation on these machinery and vehicle - Tribunal is recalled its order with cost of ₹ 5000/-
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