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...
Entitled to carry forward and set off the business loss -assessee did not file return within the time prescribed by sub-section (1) or within the time extended by the ITO. There is, as such, nothing that the Court can do to assist the assessee - HC
Entitled to carry forward and set off the business loss -assessee did not file return within the time prescribed by sub-section (1) or within the time extended by the ITO. There is, as such, nothing that the Court can do to assist the assessee - HC
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