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...
Cash deposit into bank - No requirement under the law that assessee has to deposit the entire sale consideration into his bank account immediately. The assessee may retain some amount for his personal or business needs - No Addition u/s 69A - AT
Cash deposit into bank - No requirement under the law that assessee has to deposit the entire sale consideration into his bank account immediately. The assessee may retain some amount for his personal or business needs - No Addition u/s 69A - AT
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