Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Police Custody Petition - creating false GST accounts and claiming irregular Input Tax Credit - conspiracy with the companies with a common intention of misappropriating funds - Despite the prosecution's arguments emphasizing the severity of the offense and the accused's alleged involvement, the magistrate rejected the petition, citing insufficient grounds. The High Court, upon review, upheld the magistrate's decision, noting the absence of strong justification for custodial interrogation. Additionally, the court considered the findings of the DGGI investigation and a committee report, which cast doubt on the need for further police custody. Consequently, the High Court dismissed the criminal revision case.
Police Custody Petition - creating false GST accounts and claiming irregular Input Tax Credit - conspiracy with the companies with a common intention of misappropriating funds - Despite the prosecution's arguments emphasizing the severity of the offense and the accused's alleged involvement, the magistrate rejected the petition, citing insufficient grounds. The High Court, upon review, upheld the magistrate's decision, noting the absence of strong justification for custodial interrogation. Additionally, the court considered the findings of the DGGI investigation and a committee report, which cast doubt on the need for further police custody. Consequently, the High Court dismissed the criminal revision case.
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