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...
Estimation of income - Certain receipts as per TDS certificate were missed to be included (Not disclosed) - income to be estimated in the hands of the assessee by applying NP rate of 20% - AT
Estimation of income - Certain receipts as per TDS certificate were missed to be included (Not disclosed) - income to be estimated in the hands of the assessee by applying NP rate of 20% - AT
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