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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Interest awarded under section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsorily acquired agricultural land is examined in relation to taxation as income from other sources under section 56(2)(viii). The notes distinguish section 28 interest as an accretion to compensation rather than ordinary interest, and address the related treatment of tax deduction at source. They also highlight that the territorial jurisdiction of the Bombay High Court is relevant where the acquired land and assessing officer fall within that jurisdiction.
Interest awarded under section 28 of the Land Acquisition Act, 1894 on enhanced compensation for compulsorily acquired agricultural land is examined in relation to taxation as income from other sources under section 56(2)(viii). The notes distinguish section 28 interest as an accretion to compensation rather than ordinary interest, and address the related treatment of tax deduction at source. They also highlight that the territorial jurisdiction of the Bombay High Court is relevant where the acquired land and assessing officer fall within that jurisdiction.
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