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...
Accrual of income - Addition towards interest on bank fixed deposits on the basis of TDS statements 26AS - given that the transaction has been reflected in Form 26AS, the onus is on the assessee to demonstrate that such transaction doesn’t represent real income in its hands - additions confirmed.
Accrual of income - Addition towards interest on bank fixed deposits on the basis of TDS statements 26AS - given that the transaction has been reflected in Form 26AS, the onus is on the assessee to demonstrate that such transaction doesn’t represent real income in its hands - additions confirmed.
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