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 u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in the hands of the assessee and whole of the surplus cannot be brought to tax. - AT
Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in the hands of the assessee and whole of the surplus cannot be brought to tax. - AT
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