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...
Claim for deduction u/s 10B - 100% EOU - Deduction was neither claimed in the original ITR or revised ITR but claimed first time during the assessment proceedings - earlier assessee was claiming deduction u/s 80HHC for 10 years - Matter restored before CIT(A) for fresh consideration - HC
Claim for deduction u/s 10B - 100% EOU - Deduction was neither claimed in the original ITR or revised ITR but claimed first time during the assessment proceedings - earlier assessee was claiming deduction u/s 80HHC for 10 years - Matter restored before CIT(A) for fresh consideration - HC
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