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...
Income to be offered for tax – though the liquor license was issued in the name of individual but, the liquor business was carried on by the company - income not taxable in the hands of individual - AT
Income to be offered for tax – though the liquor license was issued in the name of individual but, the liquor business was carried on by the company - income not taxable in the hands of individual - AT
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