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 ...
Provision against SABAH forward contract as the order was cancelled beyond the year ending - Incurring of loss in a succeeding year is something quite different from marking transaction to market rate as at the close of the year. - Since the instant loss actually fell upon the assessee in the succeeding year, the same cannot be allowed as deduction in the year under consideration.
Provision against SABAH forward contract as the order was cancelled beyond the year ending - Incurring of loss in a succeeding year is something quite different from marking transaction to market rate as at the close of the year. - Since the instant loss actually fell upon the assessee in the succeeding year, the same cannot be allowed as deduction in the year under consideration.
Note: It is a system-generated summary and is for quick reference only.
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