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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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HC allowed the writ petition challenging income tax demand notices. The court held that since tax was already deducted and deposited by the employers (Gauhati HC and Lokayukta), the Income Tax Department cannot raise demands against the petitioner. The non-reflection of TDS in Form 26AS does not negate the actual tax deduction. The department was directed to allow credit of the demanded amount and set aside the demand notices, recognizing the fundamental principle that an assessee cannot be compelled to pay tax already deducted and deposited by their employers.
HC allowed the writ petition challenging income tax demand notices. The court held that since tax was already deducted and deposited by the employers (Gauhati HC and Lokayukta), the Income Tax Department cannot raise demands against the petitioner. The non-reflection of TDS in Form 26AS does not negate the actual tax deduction. The department was directed to allow credit of the demanded amount and set aside the demand notices, recognizing the fundamental principle that an assessee cannot be compelled to pay tax already deducted and deposited by their employers.
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