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...
Exemption to trusts and institutions - Specified violations u/s 12AB and fifteenth proviso to clause (23C) of section 10 - In case of provision approval/ registration for "new trust" and re-registration/provisional approval of "existing trust" if any specified violation such registration can be cancelled by PCIT/CIT, There is amendment in the term used specified violation which includes 'If application is not complete or it contains false or incorrect information'.
Exemption to trusts and institutions - Specified violations u/s 12AB and fifteenth proviso to clause (23C) of section 10 - In case of provision approval/ registration for "new trust" and re-registration/provisional approval of "existing trust" if any specified violation such registration can be cancelled by PCIT/CIT, There is amendment in the term used specified violation which includes 'If application is not complete or it contains false or incorrect information'.
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