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...
Levy of late fee u/s 234E - late filing of quarterly electronic TDS returns, as provided u/s 200(3) for AY 2013-14 - the levy of fees u/s 234E for any period prior to 01/06/2015 would not be sustainable in the eyes of law.
Levy of late fee u/s 234E - late filing of quarterly electronic TDS returns, as provided u/s 200(3) for AY 2013-14 - the levy of fees u/s 234E for any period prior to 01/06/2015 would not be sustainable in the eyes of law.
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