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...
Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that of relevant Assessment Year, cannot prove that the assessee has not proved his proper purchase and sold of the agricultural land. - AT
Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that of relevant Assessment Year, cannot prove that the assessee has not proved his proper purchase and sold of the agricultural land. - AT
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