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 ...
Addition of unexplained expenditure u/s 69C - AO not verified the actual contents of seized material and addition made based on Report of the Special Auditor - AO is duty bound to examine all aspects before reaching the conclusion - the transactions mentioned on the seized documents were only proposals sent by broker for the land deal for approval of the management and on the basis of such rough proposals no addition permissible
Addition of unexplained expenditure u/s 69C - AO not verified the actual contents of seized material and addition made based on Report of the Special Auditor - AO is duty bound to examine all aspects before reaching the conclusion - the transactions mentioned on the seized documents were only proposals sent by broker for the land deal for approval of the management and on the basis of such rough proposals no addition permissible
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