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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Form No. 26A compliance may prevent disallowance of interest expenditure for non-deduction of tax where payees have reported the income, paid tax and supplied complete accountant's certificates; portal-related delay not attributable to the payer does not invalidate that compliance. The notes also state that interest-free business advances do not generate taxable notional interest without a contractual right, actual accrual or receipt, or statutory basis. An ICDS amount entered in the wrong return column should be corrected rather than added twice. A substantiated creditor balance cannot be treated as unexplained solely because the supplier does not answer a notice, and section 68 does not cover an opening balance. Remaining business loss requires verification for lawful carry-forward.
Form No. 26A compliance may prevent disallowance of interest expenditure for non-deduction of tax where payees have reported the income, paid tax and supplied complete accountant's certificates; portal-related delay not attributable to the payer does not invalidate that compliance. The notes also state that interest-free business advances do not generate taxable notional interest without a contractual right, actual accrual or receipt, or statutory basis. An ICDS amount entered in the wrong return column should be corrected rather than added twice. A substantiated creditor balance cannot be treated as unexplained solely because the supplier does not answer a notice, and section 68 does not cover an opening balance. Remaining business loss requires verification for lawful carry-forward.
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