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...
CIRP - Extinguishment of tax dues including the statutory dues owed to the Central Government, any State Government or any local authority post Application u/s 7 of the Insolvency and Bankruptcy Code, 2016 and moratorium under section 14 of the Code was declared - At any rate, for the time being, this appeal cannot be proceeded with during the continuance of the proceedings under the Code. Parties have to work out their remedies before the Adjudicating Authority under the Code. - AT
CIRP - Extinguishment of tax dues including the statutory dues owed to the Central Government, any State Government or any local authority post Application u/s 7 of the Insolvency and Bankruptcy Code, 2016 and moratorium under section 14 of the Code was declared - At any rate, for the time being, this appeal cannot be proceeded with during the continuance of the proceedings under the Code. Parties have to work out their remedies before the Adjudicating Authority under the Code. - AT
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