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...
Revision under section 263 is sustainable only where the assessment order is both erroneous and prejudicial to the Revenue; a revisional authority cannot merely substitute its own view for a plausible assessment or direct additions without lawful re-examination. The Tribunal also noted that a provision for doubtful debts remained allowable where debtors were correspondingly reduced, foreign dividend deduction under section 80M was not overridden by section 115BBD, festival and pooja expenses supported by business records were not personal, taxes paid under protest could still qualify on actual payment, GST credit reversal loss from fire required factual support, and section 54EC relief was not denied merely because section 50 applied for computation.
Revision under section 263 is sustainable only where the assessment order is both erroneous and prejudicial to the Revenue; a revisional authority cannot merely substitute its own view for a plausible assessment or direct additions without lawful re-examination. The Tribunal also noted that a provision for doubtful debts remained allowable where debtors were correspondingly reduced, foreign dividend deduction under section 80M was not overridden by section 115BBD, festival and pooja expenses supported by business records were not personal, taxes paid under protest could still qualify on actual payment, GST credit reversal loss from fire required factual support, and section 54EC relief was not denied merely because section 50 applied for computation.
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