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...
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Computation of deduction u/ss 80IB/80IC and 10B - AO allocated Head Office expenses to eligible units, reducing deduction. Tribunal consistently restores issue with directions to allocate common expenses and income to eligible units. Miscellaneous income from sale of scraps/by-products in eligible units held eligible for deduction. Adjustment for CENVAT credit u/s 145A - issue restored to AO to examine assessee's claim. Expenditure on relief materials for Tsunami victims disallowed as not wholly and exclusively for business u/s 37(1), not allowable as sales promotion or CSR expenses. Insurance claim amount to be added to WDV, not treated as capital receipt. Capital subsidy not to be reduced from WDV for depreciation. Rate of tax on dividend to non-residents decided against assessee by Special Bench. Transfer pricing adjustment at entity level under TNMM accepted following earlier year order.
Computation of deduction u/ss 80IB/80IC and 10B - AO allocated Head Office expenses to eligible units, reducing deduction. Tribunal consistently restores issue with directions to allocate common expenses and income to eligible units. Miscellaneous income from sale of scraps/by-products in eligible units held eligible for deduction. Adjustment for CENVAT credit u/s 145A - issue restored to AO to examine assessee's claim. Expenditure on relief materials for Tsunami victims disallowed as not wholly and exclusively for business u/s 37(1), not allowable as sales promotion or CSR expenses. Insurance claim amount to be added to WDV, not treated as capital receipt. Capital subsidy not to be reduced from WDV for depreciation. Rate of tax on dividend to non-residents decided against assessee by Special Bench. Transfer pricing adjustment at entity level under TNMM accepted following earlier year order.
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