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 u/s 36(1)(iii) - advanced interest bearing fund without charging any interest to its associate concerns - Whether it is commercially expedient or not for the Assessee cannot be decided by the Revenue authorities unless a decision taken by the Assessee can be held to be arbitrary or motivated, deliberately taken to defeat the purpose of the revenue
Addition u/s 36(1)(iii) - advanced interest bearing fund without charging any interest to its associate concerns - Whether it is commercially expedient or not for the Assessee cannot be decided by the Revenue authorities unless a decision taken by the Assessee can be held to be arbitrary or motivated, deliberately taken to defeat the purpose of the revenue
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