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...
Restoration of name of company on the ROC - failure to file the returns - It being admitted by ROC that the accounting transactions undertaken qua its avowed objective were significant, the business being carried on by the company cannot be termed cosmetic or inconsequential - Tribunal has overlooked the factum of the significant accounting transactions - removal of name from the ROC was not justified
Restoration of name of company on the ROC - failure to file the returns - It being admitted by ROC that the accounting transactions undertaken qua its avowed objective were significant, the business being carried on by the company cannot be termed cosmetic or inconsequential - Tribunal has overlooked the factum of the significant accounting transactions - removal of name from the ROC was not justified
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