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...
Addition towards service tax liability by invoking the provisions of section 43B - ST was payable on cash basis - No material is available to show that the liability of ST was incurred before the end of the relevant previous year under the service tax law - additions deleted.
Addition towards service tax liability by invoking the provisions of section 43B - ST was payable on cash basis - No material is available to show that the liability of ST was incurred before the end of the relevant previous year under the service tax law - additions deleted.
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