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...
Rejection of TDS credit - the corresponding receipt has not been offered to tax - it clear that if there was no liability to pay tax, the TDS paid is liable to be refunded - AT
Rejection of TDS credit - the corresponding receipt has not been offered to tax - it clear that if there was no liability to pay tax, the TDS paid is liable to be refunded - AT
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