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...
Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim orders of the Apex Court do not apply to an appointment made on 22.01.2020 - The petitioner has completely failed to establish that the appointments are contrary to the relevant parent Act or the rules framed thereunder. Accordingly, there is no merit in the petitioner’s challenge - HC
Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim orders of the Apex Court do not apply to an appointment made on 22.01.2020 - The petitioner has completely failed to establish that the appointments are contrary to the relevant parent Act or the rules framed thereunder. Accordingly, there is no merit in the petitioner’s challenge - HC
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