Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Deduction u/s 80IE - whether interest on income refund is as part of business income or not - interest on income tax refund is held not eligible for deduction under section 80IE of the Act
Deduction u/s 80IE - whether interest on income refund is as part of business income or not - interest on income tax refund is held not eligible for deduction under section 80IE of the Act
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