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...
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Surrendered income offered during a survey was accepted as business income at normal rates, and the Tribunal held that the enhanced tax rate under section 115BBE could not be applied for AY 2017-18. Relying on later High Court authority, it treated the higher rate as prospective from 01.04.2017, relevant from AY 2018-19 onwards, and therefore inapplicable to the year in issue. The surrendered sum was directed to be taxed only at normal rates, not at the enhanced rate under section 115BBE.
Surrendered income offered during a survey was accepted as business income at normal rates, and the Tribunal held that the enhanced tax rate under section 115BBE could not be applied for AY 2017-18. Relying on later High Court authority, it treated the higher rate as prospective from 01.04.2017, relevant from AY 2018-19 onwards, and therefore inapplicable to the year in issue. The surrendered sum was directed to be taxed only at normal rates, not at the enhanced rate under section 115BBE.
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