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...
Exempt dividend income treated as taxable, increasing total income - claim denied by processing return u/s 143(1). Assessee filed rectification application u/s 154 pending before CPC, Bengaluru. Application to be disposed expeditiously, and no adverse action against assessee till disposal. TP adjustment on intra-group support services - settled through unilateral APA between CBDT and assessee for 5 years from 2015-16 to 2019-20, including assessment year. AO to re-decide issue considering APA and modified return. Deduction u/s 80G for CSR expenditure - DRP concluded deduction allowed except for donations to Swachh Bharat Kosh and Clean Ganga Fund, subject to section 80G conditions. Issue remanded to AO to pass final order conforming to DRP directions. Interest u/s 234A - challenged on grounds of timely filing before extended due date. AO to verify extended date and levy interest only if return filed after extended date. Interest u/s 234B to be levied by AO after giving appeal effect. Non-granting of DDT credit - AO to verify claim from challan and allow credit if correct.
Exempt dividend income treated as taxable, increasing total income - claim denied by processing return u/s 143(1). Assessee filed rectification application u/s 154 pending before CPC, Bengaluru. Application to be disposed expeditiously, and no adverse action against assessee till disposal. TP adjustment on intra-group support services - settled through unilateral APA between CBDT and assessee for 5 years from 2015-16 to 2019-20, including assessment year. AO to re-decide issue considering APA and modified return. Deduction u/s 80G for CSR expenditure - DRP concluded deduction allowed except for donations to Swachh Bharat Kosh and Clean Ganga Fund, subject to section 80G conditions. Issue remanded to AO to pass final order conforming to DRP directions. Interest u/s 234A - challenged on grounds of timely filing before extended due date. AO to verify extended date and levy interest only if return filed after extended date. Interest u/s 234B to be levied by AO after giving appeal effect. Non-granting of DDT credit - AO to verify claim from challan and allow credit if correct.
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