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...
Addition of prior period expenditure while computing book profit u/s 115JB - assessee has shown as an item “below the line” and not claimed in normal computation - it is an undisputed fact that the prior period expenses is not an item of deduction listed in Explanation 1 of sec. 115JB in the list of deductions to be made from net profit - addition confirmed
Addition of prior period expenditure while computing book profit u/s 115JB - assessee has shown as an item “below the line” and not claimed in normal computation - it is an undisputed fact that the prior period expenses is not an item of deduction listed in Explanation 1 of sec. 115JB in the list of deductions to be made from net profit - addition confirmed
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