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...
Credit for TDS - The credit of TDS has been denied to the assessee on the ground that the claim for TDS was no reflected in the computer generated form 26AS - revenue directed to give credit on the basis of documents / certificate - AT
Credit for TDS - The credit of TDS has been denied to the assessee on the ground that the claim for TDS was no reflected in the computer generated form 26AS - revenue directed to give credit on the basis of documents / certificate - AT
Note: It is a system-generated summary and is for quick reference only.
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