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...
Arbitral Proceedings - Computation of one-year period for completing the proceedings - exclusion of days during which the proceedings were stayed - The High Court acknowledged the stay of proceedings ordered by the Court and held that the period during which the proceedings were stayed should be excluded from the calculation of the one-year period for making the award. They emphasized the principle that periods of stay ordered by courts should be excluded when calculating timelines. The Court reiterated the importance of adhering to the provisions of the Arbitration and Conciliation Act, 1996, to ensure the expeditious resolution of disputes.
Arbitral Proceedings - Computation of one-year period for completing the proceedings - exclusion of days during which the proceedings were stayed - The High Court acknowledged the stay of proceedings ordered by the Court and held that the period during which the proceedings were stayed should be excluded from the calculation of the one-year period for making the award. They emphasized the principle that periods of stay ordered by courts should be excluded when calculating timelines. The Court reiterated the importance of adhering to the provisions of the Arbitration and Conciliation Act, 1996, to ensure the expeditious resolution of disputes.
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