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 ...
Offence under FEMA - vicarious liability of the persons responsible - Responsibility of Directors - According to the scheme of this Act, he cannot relinquish his liability as regards the alleged contravention for this period at the time of and after export of the goods, till the time he remained as company’s ‘Director’ taking part in the affairs thereof, as suggested in the complaint, of course unless he rebuts the same with adequate materials. - HC
Offence under FEMA - vicarious liability of the persons responsible - Responsibility of Directors - According to the scheme of this Act, he cannot relinquish his liability as regards the alleged contravention for this period at the time of and after export of the goods, till the time he remained as company’s ‘Director’ taking part in the affairs thereof, as suggested in the complaint, of course unless he rebuts the same with adequate materials. - HC
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