Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
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HC invalidated an arrest under CGST Act 2017 due to procedural violations. While proper documentation including arrest memo, medical records and grounds for arrest were maintained, the arrest memo was improperly attested by a driver rather than a family member or local resident as required by official instructions and D.K. Basu guidelines. The arresting officer provided no explanation for this non-compliance. The court determined this was not a mere irregularity but a substantive violation that vitiated the entire arrest. Given the illegal nature of the arrest, the court granted bail to the petitioner.
HC invalidated an arrest under CGST Act 2017 due to procedural violations. While proper documentation including arrest memo, medical records and grounds for arrest were maintained, the arrest memo was improperly attested by a driver rather than a family member or local resident as required by official instructions and D.K. Basu guidelines. The arresting officer provided no explanation for this non-compliance. The court determined this was not a mere irregularity but a substantive violation that vitiated the entire arrest. Given the illegal nature of the arrest, the court granted bail to the petitioner.
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