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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The ITAT allowed the assessee's claim for proportionate exemption on gratuity and leave encashment received as retirement benefits, recognizing service rendered to the State Government entity from 29.07.1978 to 31.05.2005. The tribunal held that the assessee is entitled to exemption under the relevant provisions for the period of government service despite the assessing officer's initial denial. However, as the jurisdictional AO had not verified the service details, the matter was remitted for fresh verification and examination. The AO is directed to provide the assessee with a reasonable opportunity of hearing and allow the proportionate exemption accordingly. The appeal was disposed of with the grounds allowed for statistical purposes.
The ITAT allowed the assessee's claim for proportionate exemption on gratuity and leave encashment received as retirement benefits, recognizing service rendered to the State Government entity from 29.07.1978 to 31.05.2005. The tribunal held that the assessee is entitled to exemption under the relevant provisions for the period of government service despite the assessing officer's initial denial. However, as the jurisdictional AO had not verified the service details, the matter was remitted for fresh verification and examination. The AO is directed to provide the assessee with a reasonable opportunity of hearing and allow the proportionate exemption accordingly. The appeal was disposed of with the grounds allowed for statistical purposes.
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