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...
Penalty u/s 271(1)(c) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee of any kind whatsoever qua this TDS claim - the provisions of section 271(1)(c) do not apply to the present case as there was neither concealment of income nor furnishing of inaccurate particulars
Penalty u/s 271(1)(c) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee of any kind whatsoever qua this TDS claim - the provisions of section 271(1)(c) do not apply to the present case as there was neither concealment of income nor furnishing of inaccurate particulars
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