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...
Levy of penalty u/s 271E - violation of provision of section 269T - repayment of loan was made in cash - when there is nothing on record suggesting that the loan amount was repaid in cash by the assessee - imposition of penalty would not be justified
Levy of penalty u/s 271E - violation of provision of section 269T - repayment of loan was made in cash - when there is nothing on record suggesting that the loan amount was repaid in cash by the assessee - imposition of penalty would not be justified
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