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...
Unexplained income - difference between the turnover declared by the assessee and the turnover declared in form 26AS - Once the assessment of the assessee was completed u/s. 44AD, there cannot be any application of sec. 68/69A. - AT
Unexplained income - difference between the turnover declared by the assessee and the turnover declared in form 26AS - Once the assessment of the assessee was completed u/s. 44AD, there cannot be any application of sec. 68/69A. - AT
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