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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Anonymous donations received by a trust registered under section 12A and claiming exemption under section 11 are specifically governed by section 115BBC. As section 115BBC does not require records establishing anonymous donors' identity, name or address, absence of those particulars cannot justify treating such donations as unexplained cash credits under section 68. The donations are taxable at the prescribed rate under section 115BBC rather than being added as unexplained cash credits.
Anonymous donations received by a trust registered under section 12A and claiming exemption under section 11 are specifically governed by section 115BBC. As section 115BBC does not require records establishing anonymous donors' identity, name or address, absence of those particulars cannot justify treating such donations as unexplained cash credits under section 68. The donations are taxable at the prescribed rate under section 115BBC rather than being added as unexplained cash credits.
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