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...
Claim of Bed Debts in the revised return - the assessee has failed to even satisfy the first precondition envisaged in S.36(1)(vii) of writing off of the debt in its books of account. - AT
Claim of Bed Debts in the revised return - the assessee has failed to even satisfy the first precondition envisaged in S.36(1)(vii) of writing off of the debt in its books of account. - AT
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