Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Addition u/s 68 - unexplained share application money - genuineness and creditworthiness of the share capital subscription challenged - ITAT deleted addition - The Delhi High Court upheld the decisions of the ITAT, which had favorably considered the assessee's appeals against the substantial additions imposed by the Assessing Officer. The court found that the ITAT had correctly applied the legal principles to the facts, which were thoroughly vetted and substantiated by adequate evidence. Thus, no substantial questions of law arose from the ITAT’s decisions, leading to the dismissal of the Revenue's appeals
Addition u/s 68 - unexplained share application money - genuineness and creditworthiness of the share capital subscription challenged - ITAT deleted addition - The Delhi High Court upheld the decisions of the ITAT, which had favorably considered the assessee's appeals against the substantial additions imposed by the Assessing Officer. The court found that the ITAT had correctly applied the legal principles to the facts, which were thoroughly vetted and substantiated by adequate evidence. Thus, no substantial questions of law arose from the ITAT’s decisions, leading to the dismissal of the Revenue's appeals
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