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 ...
Adjustment of tax on the date of seizure - assessee would be entitled to interest u/s.244A from the date of the amount held by the Revenue in their account of seizure. - AT
Adjustment of tax on the date of seizure - assessee would be entitled to interest u/s.244A from the date of the amount held by the Revenue in their account of seizure. - AT
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