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...
Additions on the basis of credit entry in P&L Account – Excise credit - in order to impress the bankers and to please the shareholders the aforesaid entry was passed into the profit and loss account - Since income not accrued, not taxable - HC
Additions on the basis of credit entry in P&L Account – Excise credit - in order to impress the bankers and to please the shareholders the aforesaid entry was passed into the profit and loss account - Since income not accrued, not taxable - HC
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