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...
On a plain reading of Section 115-O, the Court recorded a prima facie view that dividend distribution tax is an additional income-tax on the domestic company in respect of distributed profits, not a tax paid on behalf of shareholders. That understanding was treated as consistent with earlier Bombay High Court authority and the Supreme Court's decision in Godrej & Boyce, while the contrary view in Colorcon Asia that DDT is tax on the shareholder's dividend income, attracting DTAA benefit, created a direct conflict between coordinate Benches. Because the issue involved a clear cleavage of opinion on the nature of DDT and treaty entitlement, the appeals were not decided on merits and were referred to a Larger Bench.
On a plain reading of Section 115-O, the Court recorded a prima facie view that dividend distribution tax is an additional income-tax on the domestic company in respect of distributed profits, not a tax paid on behalf of shareholders. That understanding was treated as consistent with earlier Bombay High Court authority and the Supreme Court's decision in Godrej & Boyce, while the contrary view in Colorcon Asia that DDT is tax on the shareholder's dividend income, attracting DTAA benefit, created a direct conflict between coordinate Benches. Because the issue involved a clear cleavage of opinion on the nature of DDT and treaty entitlement, the appeals were not decided on merits and were referred to a Larger Bench.
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