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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Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Online gaming receipts were held to be taxable only on net winnings, not on a gross figure isolated from the gaming platform data; where BuyIn exceeded winnings, the result was a loss and the addition under section 115BB could not stand. The disallowance of Chapter VI-A deductions and house property interest was not finally decided because the assessee produced an updated return statement and challans for the first time before the Tribunal; the matter required factual verification, and the addition was to be deleted if tax had already been paid on the same amount.
Online gaming receipts were held to be taxable only on net winnings, not on a gross figure isolated from the gaming platform data; where BuyIn exceeded winnings, the result was a loss and the addition under section 115BB could not stand. The disallowance of Chapter VI-A deductions and house property interest was not finally decided because the assessee produced an updated return statement and challans for the first time before the Tribunal; the matter required factual verification, and the addition was to be deleted if tax had already been paid on the same amount.
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