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...
Dishonour of Cheque - validity of notice issued - as in the notice which was issued after the bouncing of the cheque, there was no demand of the amount of the bounced cheque, in this background, the findings returned by learned Trial Court that the notice was no notice in the eyes of law, as is envisaged under the provisions of the Negotiable Instruments Act, were also correct findings. - HC
Dishonour of Cheque - validity of notice issued - as in the notice which was issued after the bouncing of the cheque, there was no demand of the amount of the bounced cheque, in this background, the findings returned by learned Trial Court that the notice was no notice in the eyes of law, as is envisaged under the provisions of the Negotiable Instruments Act, were also correct findings. - HC
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