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...
Assessment u/s 153A - Unexplained investment in hotel construction rejected as the material found during search pertained to another person, not the assessee. CIT(A) had rightly deleted the addition, as income from such investment is assessable in the hands of the partnership firm. Undisclosed income from Garden Mahaveer Paradise - CIT(A) order upholding deletion of addition affirmed after examining assessment order, documents, and submissions. Unexplained investment u/s 69 for residential property - Assessee engaged in construction material business, utilized contacts to reduce costs by 10%. No discrepancy pointed out in registered valuer's report. AO made addition without considering objections. CIT(A) allowed assessee's ground based on assessment order, documents, and reasoned order. Scope of incriminating documents - Only incriminating material, not merely material, can be considered for unabated assessments. No incriminating material found during search, only declared construction bills. CIT(A) rightly allowed assessee's appeal after examining all aspects.
Assessment u/s 153A - Unexplained investment in hotel construction rejected as the material found during search pertained to another person, not the assessee. CIT(A) had rightly deleted the addition, as income from such investment is assessable in the hands of the partnership firm. Undisclosed income from Garden Mahaveer Paradise - CIT(A) order upholding deletion of addition affirmed after examining assessment order, documents, and submissions. Unexplained investment u/s 69 for residential property - Assessee engaged in construction material business, utilized contacts to reduce costs by 10%. No discrepancy pointed out in registered valuer's report. AO made addition without considering objections. CIT(A) allowed assessee's ground based on assessment order, documents, and reasoned order. Scope of incriminating documents - Only incriminating material, not merely material, can be considered for unabated assessments. No incriminating material found during search, only declared construction bills. CIT(A) rightly allowed assessee's appeal after examining all aspects.
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