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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High court noted that the assessee, being an illiterate person, could not appear before the Assessing Officer, and the CIT(A) rightly permitted the assessee to produce additional evidence in accordance with Rule 46A of the Income Tax Rules, 1962. The court emphasized that appellate proceedings are a continuation of assessment proceedings, and in this context, the CIT(A) acted correctly in allowing the assessee to produce the evidence.
Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High court noted that the assessee, being an illiterate person, could not appear before the Assessing Officer, and the CIT(A) rightly permitted the assessee to produce additional evidence in accordance with Rule 46A of the Income Tax Rules, 1962. The court emphasized that appellate proceedings are a continuation of assessment proceedings, and in this context, the CIT(A) acted correctly in allowing the assessee to produce the evidence.
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