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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Interest on undisclosed foreign income under the Black Money Act requires non-disclosure of the foreign source in the return; estimation or variation of income from an already disclosed foreign account does not satisfy that condition. Timely filing also prevents interest under the incorporated late-filing computation provisions. Advance-tax interest cannot be imposed without clear statutory language establishing the liability and machinery, and incorporated advance-tax provisions include exemptions for resident senior citizens without business income. Where rectification adds interest linked to the underlying foreign-income addition, the original and rectified orders operate as a composite order, permitting a limited challenge to the connected quantum addition; that issue requires merits consideration.
Interest on undisclosed foreign income under the Black Money Act requires non-disclosure of the foreign source in the return; estimation or variation of income from an already disclosed foreign account does not satisfy that condition. Timely filing also prevents interest under the incorporated late-filing computation provisions. Advance-tax interest cannot be imposed without clear statutory language establishing the liability and machinery, and incorporated advance-tax provisions include exemptions for resident senior citizens without business income. Where rectification adds interest linked to the underlying foreign-income addition, the original and rectified orders operate as a composite order, permitting a limited challenge to the connected quantum addition; that issue requires merits consideration.
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