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...
Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while filing the return of income but pleaded for the allowance of the same during assessment proceedings - AO is directed to allow the same after verifying that contributions/payments were deposited before due date of filing of return of income and same was not claimed in any other AY
Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while filing the return of income but pleaded for the allowance of the same during assessment proceedings - AO is directed to allow the same after verifying that contributions/payments were deposited before due date of filing of return of income and same was not claimed in any other AY
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