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...
Depreciation disallowed on medical instruments given on lease due to closure of business - The word 'used' would include actual use or at least keep ready for use - depreciation allowed treated as 'passive' user. - AT
Depreciation disallowed on medical instruments given on lease due to closure of business - The word 'used' would include actual use or at least keep ready for use - depreciation allowed treated as 'passive' user. - AT
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