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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of assessment proceedings for the assessment year 2012–13, AO was informed about the receipt of compensation from NTCL for the AY 2010-11 - Reassessment proceedings sustained. - AT
Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of assessment proceedings for the assessment year 2012–13, AO was informed about the receipt of compensation from NTCL for the AY 2010-11 - Reassessment proceedings sustained. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
