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...
Levy of penalty u/s 271(1)(c) - unexplained cash deposits - No entry in the cash book appeared - as there was no proper explanation by the assessee showing that the transaction was bona fide, penalty confirmed - HC
Levy of penalty u/s 271(1)(c) - unexplained cash deposits - No entry in the cash book appeared - as there was no proper explanation by the assessee showing that the transaction was bona fide, penalty confirmed - HC
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