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...
Disallowance of Employees’ Contribution to PF - inadvertently disallowed in the revised return despite remitted within the due dates - DRP brushed aside the assessee’s claim holding that in view of section 144C(1) the claim does not relate to any variation made by the AO - whatever may be the fetters placed on the scope of the powers of the DRP, there can be no estoppel against the application/operation of law laid by the Hon’ble jurisdictional High Court - allowable
Disallowance of Employees’ Contribution to PF - inadvertently disallowed in the revised return despite remitted within the due dates - DRP brushed aside the assessee’s claim holding that in view of section 144C(1) the claim does not relate to any variation made by the AO - whatever may be the fetters placed on the scope of the powers of the DRP, there can be no estoppel against the application/operation of law laid by the Hon’ble jurisdictional High Court - allowable
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