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...
Indexation year for computation of long term capital gain in case of gift of capital asset – H Assessee must be treated to hold the capital asset in the year of acquisition of previous year - HC
Indexation year for computation of long term capital gain in case of gift of capital asset – H Assessee must be treated to hold the capital asset in the year of acquisition of previous year - HC
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