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...
Interest paid u/s 201(1A) on TDS on payment by assessee - CIT(A) allowed the deduction following the decision of Karnataka High Court - However, jurisdictional High Court of Bombay has decided the issue against the assessee - Additions confirmed.
Interest paid u/s 201(1A) on TDS on payment by assessee - CIT(A) allowed the deduction following the decision of Karnataka High Court - However, jurisdictional High Court of Bombay has decided the issue against the assessee - Additions confirmed.
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