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...
HC denied transit anticipatory bail for applicant associated with a non-existent firm facing GST inquiry summons. The court emphasized that pre-arrest bail should typically be sought in the jurisdictional court. Transit anticipatory bail is an exceptional remedy, not routinely granted. The application was dismissed due to applicant's absence during hearing and lack of exceptional circumstances justifying pre-arrest bail relief. The court referenced SC precedent highlighting the limited scope of transit anticipatory bail, underscoring that such relief requires demonstrable prejudice to the accused that cannot be addressed through standard legal mechanisms.
HC denied transit anticipatory bail for applicant associated with a non-existent firm facing GST inquiry summons. The court emphasized that pre-arrest bail should typically be sought in the jurisdictional court. Transit anticipatory bail is an exceptional remedy, not routinely granted. The application was dismissed due to applicant's absence during hearing and lack of exceptional circumstances justifying pre-arrest bail relief. The court referenced SC precedent highlighting the limited scope of transit anticipatory bail, underscoring that such relief requires demonstrable prejudice to the accused that cannot be addressed through standard legal mechanisms.
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