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...
TDS credit omitted from an original return may be claimed through rectification where Form 26AS reflects the deduction and the corresponding income has been offered to tax. Mere failure to claim the credit in the original return should not result in its denial in those circumstances. The Assessing Officer must verify the TDS claim and inclusion of the related income before granting the credit.
TDS credit omitted from an original return may be claimed through rectification where Form 26AS reflects the deduction and the corresponding income has been offered to tax. Mere failure to claim the credit in the original return should not result in its denial in those circumstances. The Assessing Officer must verify the TDS claim and inclusion of the related income before granting the credit.
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