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 - insufficiency of funds - Section 138 of the NI Act - Considering the fact that the cheque was issued in the year 1999 and having regard to the other facts and circumstances of the case, sentence of imprisonment imposed upon the appellant is set aside - SC
Dishonor of Cheque - insufficiency of funds - Section 138 of the NI Act - Considering the fact that the cheque was issued in the year 1999 and having regard to the other facts and circumstances of the case, sentence of imprisonment imposed upon the appellant is set aside - SC
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