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...
Depreciation of claim - asset put to use - assessee got the ownership during the subsequent years - even if an asset is put to use for a single day, the same is eligible for depreciation. - AT
Depreciation of claim - asset put to use - assessee got the ownership during the subsequent years - even if an asset is put to use for a single day, the same is eligible for depreciation. - AT
Note: It is a system-generated summary and is for quick reference only.
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