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...
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Correct method of accounting u/s 145 (1) - real income - the bills that are not received by the assessee are not at all admitted by the person who is supposed to pay it and there is no obligation of payment on the shoulder of Organizing Committee - Thus the outstanding payments has neither accrued to the assessee, nor received by it - not taxable
Correct method of accounting u/s 145 (1) - real income - the bills that are not received by the assessee are not at all admitted by the person who is supposed to pay it and there is no obligation of payment on the shoulder of Organizing Committee - Thus the outstanding payments has neither accrued to the assessee, nor received by it - not taxable
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