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...
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Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Addition of contingent liability, which do not constitute expenditure and not allowable u/s 37 (1) - The assessee Board does not have any domain or control on this issue. It is the Ministry of Petroleum & Natural Gases which advises the Board about the payment of royalty to the respective State Governments which is evident from the letters produced by the Assessee Board during the Assessment Proceedings and the appellate proceedings. Thus, the CIT(A) has rightly deleted the said addition - AT
Addition of contingent liability, which do not constitute expenditure and not allowable u/s 37 (1) - The assessee Board does not have any domain or control on this issue. It is the Ministry of Petroleum & Natural Gases which advises the Board about the payment of royalty to the respective State Governments which is evident from the letters produced by the Assessee Board during the Assessment Proceedings and the appellate proceedings. Thus, the CIT(A) has rightly deleted the said addition - AT
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