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 ...
Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the High Court observed that, no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. - While allowing the Appeal of the Revenue, Supreme Court restored the matter before the High Court.
Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the High Court observed that, no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. - While allowing the Appeal of the Revenue, Supreme Court restored the matter before the High Court.
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