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...
Dishonor of Cheque - Whether Section 143A of the Act is retrospective in operation - section creates a liability that an accused can be ordered to pay over upto 20% of the cheque amount to the complainant during pendency of petition and also machinery for its recovery as arrears of land revenue which may result in arrest and detention of the accused - Amendment is prospective in nature only.
Dishonor of Cheque - Whether Section 143A of the Act is retrospective in operation - section creates a liability that an accused can be ordered to pay over upto 20% of the cheque amount to the complainant during pendency of petition and also machinery for its recovery as arrears of land revenue which may result in arrest and detention of the accused - Amendment is prospective in nature only.
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