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...
ITAT allowed the taxpayer's appeal, holding that vehicle running and maintenance expenses were incurred wholly and exclusively for business purposes and also constituted employee perquisites subject to withholding tax; therefore such expenditures are deductible. The Tribunal affirmed the earlier conclusion of the CIT(A) for the prior assessment year and declined to disturb that finding in the impugned year. Club subscription expenditures, treated as employee perquisites and previously examined by the CIT(A), were similarly held allowable where contemporaneous records and explanations were furnished to the AO; items earlier disallowed for lack of particulars were accepted on production of requisite details. The appeal was allowed.
ITAT allowed the taxpayer's appeal, holding that vehicle running and maintenance expenses were incurred wholly and exclusively for business purposes and also constituted employee perquisites subject to withholding tax; therefore such expenditures are deductible. The Tribunal affirmed the earlier conclusion of the CIT(A) for the prior assessment year and declined to disturb that finding in the impugned year. Club subscription expenditures, treated as employee perquisites and previously examined by the CIT(A), were similarly held allowable where contemporaneous records and explanations were furnished to the AO; items earlier disallowed for lack of particulars were accepted on production of requisite details. The appeal was allowed.
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