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 ...
FMV determination - sale of office with common area - AO/DVO is directed to determine the fair market value by considering these common are as a positives factor while determining the fair market value of the offices but the common area cannot be considered as the area sold by the assessee when only offices are sold. - AT
FMV determination - sale of office with common area - AO/DVO is directed to determine the fair market value by considering these common are as a positives factor while determining the fair market value of the offices but the common area cannot be considered as the area sold by the assessee when only offices are sold. - AT
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