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...
Payment received under an employer's ERS/VRS scheme, being ex gratia compensation on cessation of employment and not shown to arise from any enforceable obligation for termination, was held not taxable as profits in lieu of salary under section 17(3)(i). Following its earlier decision on similar facts, the Tribunal found no contrary material from the Revenue and held that the addition sustained by the appellate authority was unsustainable. The addition was directed to be deleted.
Payment received under an employer's ERS/VRS scheme, being ex gratia compensation on cessation of employment and not shown to arise from any enforceable obligation for termination, was held not taxable as profits in lieu of salary under section 17(3)(i). Following its earlier decision on similar facts, the Tribunal found no contrary material from the Revenue and held that the addition sustained by the appellate authority was unsustainable. The addition was directed to be deleted.
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