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 69 - unexplained investment made in purchase of plot - Transaction found during the survey was neither recorded in the books of account for the year nor any satisfactory explanation was given - the authorities below were perfectly justified in making the addition u/s 69 towards on-money paid by the assessee in the year under consideration - AT
Addition u/s 69 - unexplained investment made in purchase of plot - Transaction found during the survey was neither recorded in the books of account for the year nor any satisfactory explanation was given - the authorities below were perfectly justified in making the addition u/s 69 towards on-money paid by the assessee in the year under consideration - AT
Note: It is a system-generated summary and is for quick reference only.