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 ...
Remittances received by an NRE account holder from non-resident relatives through banking channels, where NRE status and compliance with RBI guidelines are undisputed, were treated as exempt income not includible in total income. Funds credited to NRE accounts were regarded as beyond tax authorities' reach regarding their foreign source. Applying prior High Court rulings, the Tribunal's deletion of additions for unexplained investment and unexplained cash credits under sections 69 and 68 was sustained, and the Revenue's challenge was rejected because no substantial question of law arose.
Remittances received by an NRE account holder from non-resident relatives through banking channels, where NRE status and compliance with RBI guidelines are undisputed, were treated as exempt income not includible in total income. Funds credited to NRE accounts were regarded as beyond tax authorities' reach regarding their foreign source. Applying prior High Court rulings, the Tribunal's deletion of additions for unexplained investment and unexplained cash credits under sections 69 and 68 was sustained, and the Revenue's challenge was rejected because no substantial question of law arose.
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