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 ...
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The case involves issues related to exemption u/s. 11, 12 & 13. The appellant lacked registration u/s. 12A, and no pending appeal existed. The status of the appellant as a "State" was scrutinized. The ITAT found the Assessing Officer's interpretation of limiting examination to registration u/s. 12A as flawed. The appellant, a renowned government hospital, was denied benefits due to lack of registration, despite eligibility under other provisions. The ITAT restored the case for fresh assessment, permitting the appellant to raise new claims. Citing Goetze (India) Limited case, the AO was directed to consider any fresh claim, even if not previously raised. The appeals were partly allowed for statistical purposes.
The case involves issues related to exemption u/s. 11, 12 & 13. The appellant lacked registration u/s. 12A, and no pending appeal existed. The status of the appellant as a "State" was scrutinized. The ITAT found the Assessing Officer's interpretation of limiting examination to registration u/s. 12A as flawed. The appellant, a renowned government hospital, was denied benefits due to lack of registration, despite eligibility under other provisions. The ITAT restored the case for fresh assessment, permitting the appellant to raise new claims. Citing Goetze (India) Limited case, the AO was directed to consider any fresh claim, even if not previously raised. The appeals were partly allowed for statistical purposes.
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