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...
Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the Tribunal concluded that the appellant, having accepted salary after TDS deduction, should not be penalized for the employer's failure to remit TDS. The Tribunal allowed the appellant's appeal, directing the Revenue to credit the TDS deducted by the employer.
Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the Tribunal concluded that the appellant, having accepted salary after TDS deduction, should not be penalized for the employer's failure to remit TDS. The Tribunal allowed the appellant's appeal, directing the Revenue to credit the TDS deducted by the employer.
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