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...
Allowability of consultancy fees - financial advisory services for restructuring of its loan which able to reduce the interest rate - expenditure incurred had nothing to do with the expansion of the capital base of the company - it was for restructuring of its loan and was by way of a revenue expenditure
Allowability of consultancy fees - financial advisory services for restructuring of its loan which able to reduce the interest rate - expenditure incurred had nothing to do with the expansion of the capital base of the company - it was for restructuring of its loan and was by way of a revenue expenditure
Note: It is a system-generated summary and is for quick reference only.