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...
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The Appellate Tribunal held in favor of the assessee regarding addition towards prior period expenses, citing consistency in previous rulings and emphasizing the assessing officer's obligation to consider the status as a whole. The Tribunal rejected the disallowance u/s 40(a)(ia) for demurrage charges, noting the nature of payments to foreign shipping companies and applicability of relevant Board Circular. TDS credit was denied initially due to non-inclusion in Form-26AS, but the Tribunal referred to CBDT Circular allowing credit based on original Form-16A submission, directing verification by the assessing officer. The Tribunal upheld the charging of interest u/s 234C, citing the lack of provision for waiver despite financial restructuring.
The Appellate Tribunal held in favor of the assessee regarding addition towards prior period expenses, citing consistency in previous rulings and emphasizing the assessing officer's obligation to consider the status as a whole. The Tribunal rejected the disallowance u/s 40(a)(ia) for demurrage charges, noting the nature of payments to foreign shipping companies and applicability of relevant Board Circular. TDS credit was denied initially due to non-inclusion in Form-26AS, but the Tribunal referred to CBDT Circular allowing credit based on original Form-16A submission, directing verification by the assessing officer. The Tribunal upheld the charging of interest u/s 234C, citing the lack of provision for waiver despite financial restructuring.
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