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...
Pre-operative expenses – Genuineness of expenses proved - AO did not follow or apply AS-7 for computing the income and has not commented why AS-2 applied by the assessee was not applicable - HC
Pre-operative expenses – Genuineness of expenses proved - AO did not follow or apply AS-7 for computing the income and has not commented why AS-2 applied by the assessee was not applicable - HC
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