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...
Capital loss - sale of shares to sister concern when the transaction for sale to an outside buyer for a much higher price is being processed - the transaction is neither fraudulent nor a colourable device - Authorities cannot enter into the shoe of the assessee to decide the prudence of commercial expediency of a particular transaction.
Capital loss - sale of shares to sister concern when the transaction for sale to an outside buyer for a much higher price is being processed - the transaction is neither fraudulent nor a colourable device - Authorities cannot enter into the shoe of the assessee to decide the prudence of commercial expediency of a particular transaction.
Note: It is a system-generated summary and is for quick reference only.
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