Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Entitlement to cost of improvement and consequent indexed cost of improvement - The assessee’s wife who was holding 50% title on the said land, has not been allowed cost of improvement or indexed cost of improvement by the AO and no further appeal or any other proceedings have been initiated by her accepting the rejection of claim by the AO. No hesitation to hold that the assessee is not entitled for any cost of improvement and consequent indexed cost of improvement. - AT
Entitlement to cost of improvement and consequent indexed cost of improvement - The assessee’s wife who was holding 50% title on the said land, has not been allowed cost of improvement or indexed cost of improvement by the AO and no further appeal or any other proceedings have been initiated by her accepting the rejection of claim by the AO. No hesitation to hold that the assessee is not entitled for any cost of improvement and consequent indexed cost of improvement. - AT
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