Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid addition on an issue which was not the basis for selection of the case under CASS.
Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid addition on an issue which was not the basis for selection of the case under CASS.
Note: It is a system-generated summary and is for quick reference only.