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...
Penalty u/s 158BFA(2) - unexplained investment in house property and unexplained marriage expenditure - additions made on estimation basis and not on the basis of any concrete evidence found in the course of search - no penalty - AT
Penalty u/s 158BFA(2) - unexplained investment in house property and unexplained marriage expenditure - additions made on estimation basis and not on the basis of any concrete evidence found in the course of search - no penalty - AT
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