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...
Reopening of assessment - Revenue has received cogent tangible material having live link/nexus with the reasons to believe that the income has escaped assessment, the return of income was originally processed and accepted u/s 143(1) and not u/s 143(3) r.w.s. 143(2) - case was re-opened within four years - Revenue has rightly invoked the provisions of section 147/148 - AT
Reopening of assessment - Revenue has received cogent tangible material having live link/nexus with the reasons to believe that the income has escaped assessment, the return of income was originally processed and accepted u/s 143(1) and not u/s 143(3) r.w.s. 143(2) - case was re-opened within four years - Revenue has rightly invoked the provisions of section 147/148 - AT
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