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...
Revision u/s 263 - notice issued on several points - assessee could not rebut the findings of the Ld. PCIT in respect of points ‘b’ and ‘c’ which proves that the order of the AO was erroneous and prejudicial to the interest of Revenue as the AO had failed to make any proper required enquires to frame the assessment - revision upheld
Revision u/s 263 - notice issued on several points - assessee could not rebut the findings of the Ld. PCIT in respect of points ‘b’ and ‘c’ which proves that the order of the AO was erroneous and prejudicial to the interest of Revenue as the AO had failed to make any proper required enquires to frame the assessment - revision upheld
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