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...
Unexplained investment on renovation of bungalow - addition u/s 69 - AO referred the matter to the DVO - in the absence of any discrepancy noted by the Revenue Department it was not justifiable to reject the valuation of the property as submitted by the assessee - AT
Unexplained investment on renovation of bungalow - addition u/s 69 - AO referred the matter to the DVO - in the absence of any discrepancy noted by the Revenue Department it was not justifiable to reject the valuation of the property as submitted by the assessee - AT
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