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...
Revision u/s 263 - defective return of income u/s 139(9) - non filing of Audit report with the ITR - setoff of carry forward of loss - the assessee itself has removed the defect without being intimated by the AO - Since the assessee has already filed the audit report, there is no question of AO issuing a defect notice - Revision proceedings are invalid.
Revision u/s 263 - defective return of income u/s 139(9) - non filing of Audit report with the ITR - setoff of carry forward of loss - the assessee itself has removed the defect without being intimated by the AO - Since the assessee has already filed the audit report, there is no question of AO issuing a defect notice - Revision proceedings are invalid.
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