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 made on account of valuation of stock found in the survey proceedings - reliance upon statement by the son of the proprietor who is partner in another partnership firm - there was no evidence to show that the excess stock alleged to have been found at the warehouse premises belongs to assessee - Additions deleted.
Addition made on account of valuation of stock found in the survey proceedings - reliance upon statement by the son of the proprietor who is partner in another partnership firm - there was no evidence to show that the excess stock alleged to have been found at the warehouse premises belongs to assessee - Additions deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
