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...
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Addition of sundry creditors - Assessee has given the details about the PAN of that particular creditor and also made TDS payment - Merely because confirmation has not been received from the creditor, addition cannot be made - AT
Addition of sundry creditors - Assessee has given the details about the PAN of that particular creditor and also made TDS payment - Merely because confirmation has not been received from the creditor, addition cannot be made - AT
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