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...
Addition u/s 68 - undisclosed income - investment made in shares issued at premium - AO asked himself the wrong question and proceeded thereafter on the wrong path. - AO, instead of making further inquiries, seems to have been burdened by the fact that the premium charged was high, which, according to us, was not the correct test for making an addition u/s 68 - HC
Addition u/s 68 - undisclosed income - investment made in shares issued at premium - AO asked himself the wrong question and proceeded thereafter on the wrong path. - AO, instead of making further inquiries, seems to have been burdened by the fact that the premium charged was high, which, according to us, was not the correct test for making an addition u/s 68 - HC
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