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...
Provision towards recovery of cost of repairs - the word ‘provision’ is a misnomer as, in reality, it is not a provision but write off of actual repair expenses (net of recovery) - claim of deduction allowed.
Provision towards recovery of cost of repairs - the word ‘provision’ is a misnomer as, in reality, it is not a provision but write off of actual repair expenses (net of recovery) - claim of deduction allowed.
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