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...
Unexplained cash credit u/s 68 - share capital/share premium receipts - Despite substantial evidence provided by the appellant, including bank statements, share allotment documents, and resolutions of the board of directors, the AO failed to conduct further investigation, particularly after being informed of the change in the registered office address of the investing company. The Tribunal notes the reliance by the AO on the non-production of directors of the investing company for making the addition, without adequately considering the evidence provided by the appellant. - Additions directed to be deleted.
Unexplained cash credit u/s 68 - share capital/share premium receipts - Despite substantial evidence provided by the appellant, including bank statements, share allotment documents, and resolutions of the board of directors, the AO failed to conduct further investigation, particularly after being informed of the change in the registered office address of the investing company. The Tribunal notes the reliance by the AO on the non-production of directors of the investing company for making the addition, without adequately considering the evidence provided by the appellant. - Additions directed to be deleted.
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