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...
HC dismissed the appeal challenging tax authority's search and seizure operation. The court rejected prayers to quash summons and panchanama, finding they had already been implemented. Regarding seized jewelry, the court granted liberty to the appellant to file an application before the assessing officer seeking release under appropriate conditions. The court directed the assessing officer to commence assessment proceedings within two months and noted inability to direct return of jewelry to specific respondent outside court's jurisdiction. The appeal and connected application were dismissed with specific observations and procedural directions.
HC dismissed the appeal challenging tax authority's search and seizure operation. The court rejected prayers to quash summons and panchanama, finding they had already been implemented. Regarding seized jewelry, the court granted liberty to the appellant to file an application before the assessing officer seeking release under appropriate conditions. The court directed the assessing officer to commence assessment proceedings within two months and noted inability to direct return of jewelry to specific respondent outside court's jurisdiction. The appeal and connected application were dismissed with specific observations and procedural directions.
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