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 ...
Extension of date of incorporation for eligible start-up for exemption - For 100% deduction on profit of eligible start-up business u/s 80-IAC will be available where such startups has been incorporation before 1st day of April 2024 (instead of 1.4.2023)
Extension of date of incorporation for eligible start-up for exemption - For 100% deduction on profit of eligible start-up business u/s 80-IAC will be available where such startups has been incorporation before 1st day of April 2024 (instead of 1.4.2023)
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