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...
Rate of depreciation - housing colony for accommodation of staff of power project - SLM or WDV - the rates of dep. on all such assets of the undertaking engaged in the power projects have to be computed on SLM basis and the assessee cannot pick and choose certain assets and claim dep. on SLM and on other assets, claim depreciation on WDV basis - directed to allow dep. @3.02% on SLM Basis
Rate of depreciation - housing colony for accommodation of staff of power project - SLM or WDV - the rates of dep. on all such assets of the undertaking engaged in the power projects have to be computed on SLM basis and the assessee cannot pick and choose certain assets and claim dep. on SLM and on other assets, claim depreciation on WDV basis - directed to allow dep. @3.02% on SLM Basis
Note: It is a system-generated summary and is for quick reference only.