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...
Validity of penalty proceedings turned on whether the limitation period in clause (c) of Section 275(1) is residuary; the court held clause (c) is residuary and clauses (a) or (b) apply where penalty proceedings originate from an assessment or revision. Because the penalty under the special provision arose from an assessment linked to admissions during search and was appealed, the court applied the limitation computation under clause (a), measuring six months from receipt of the appellate tribunal order and finding the penalty issued on the final permissible date. Revision proceedings were quashed, so clause (b) did not apply, and the writ was dismissed.
Validity of penalty proceedings turned on whether the limitation period in clause (c) of Section 275(1) is residuary; the court held clause (c) is residuary and clauses (a) or (b) apply where penalty proceedings originate from an assessment or revision. Because the penalty under the special provision arose from an assessment linked to admissions during search and was appealed, the court applied the limitation computation under clause (a), measuring six months from receipt of the appellate tribunal order and finding the penalty issued on the final permissible date. Revision proceedings were quashed, so clause (b) did not apply, and the writ was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
