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...
Estimated disallowance of discount to field staff and salary to staff to the tune of 15% of the expenses made - AO neither passed order u/s 144 nor rejected books of accounts - disallowance based on estimation on suspicion and conjectures that the assessee may be inflating its expenses not permissible
Estimated disallowance of discount to field staff and salary to staff to the tune of 15% of the expenses made - AO neither passed order u/s 144 nor rejected books of accounts - disallowance based on estimation on suspicion and conjectures that the assessee may be inflating its expenses not permissible
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