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...
Exemption u/s 54 - LTCG - delay in obtaining possession of residential flat and getting purchase deed executed was on account of the developer and was by reason beyond the control of the assessee - exemption is allowable
Exemption u/s 54 - LTCG - delay in obtaining possession of residential flat and getting purchase deed executed was on account of the developer and was by reason beyond the control of the assessee - exemption is allowable
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