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...
Assessment u/s 153A - Addition u/s 41(1) - No material was recovered during search which could have been treated as incriminating material and would be a base for supporting the action u/s 153(C) - the addition on account of Cessation of liability u/sn 41(1) is illegal, in valid and not sustainable in the eye of law and If such course is permitted it would amount to reopening assessment without any new material - not permissible
Assessment u/s 153A - Addition u/s 41(1) - No material was recovered during search which could have been treated as incriminating material and would be a base for supporting the action u/s 153(C) - the addition on account of Cessation of liability u/sn 41(1) is illegal, in valid and not sustainable in the eye of law and If such course is permitted it would amount to reopening assessment without any new material - not permissible
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