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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Compounding of offences u/s 134(3)(o) r.w.s 135(2) - violation of disclosure of Director’s Report and the details of the CSR Policy developed and implemented - since, Tribunal having taken lenient view has calculated penal amount is less than 33% of the total maximum penal amount payable - no merit in the appeal
Compounding of offences u/s 134(3)(o) r.w.s 135(2) - violation of disclosure of Director’s Report and the details of the CSR Policy developed and implemented - since, Tribunal having taken lenient view has calculated penal amount is less than 33% of the total maximum penal amount payable - no merit in the appeal
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