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 - alleged procurement of cheque by coercion - even if such defence is tested on the touchstone of the evidence led on record by respective parties, same deserves outright rejection - accused has not been able to rebut the statutory presumption under Ss.118 and 139 of the Act.
Dishonor of cheque - alleged procurement of cheque by coercion - even if such defence is tested on the touchstone of the evidence led on record by respective parties, same deserves outright rejection - accused has not been able to rebut the statutory presumption under Ss.118 and 139 of the Act.
Note: It is a system-generated summary and is for quick reference only.