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...
Omission to claim deductions and exemptions in an earlier rectification request was not treated as fatal where the tax position was otherwise supported by Form 16 and Form 26AS. The ITAT applied the principle that tax cannot be collected without authority of law and that the Revenue cannot gain from an assessee's ignorance. As the records reflected TDS and advance tax payments, the assessee was given a further opportunity to produce supporting documents. The matter was remitted to the Assessing Officer for de novo assessment and fresh consideration of the claimed deductions, exemptions and tax credits.
Omission to claim deductions and exemptions in an earlier rectification request was not treated as fatal where the tax position was otherwise supported by Form 16 and Form 26AS. The ITAT applied the principle that tax cannot be collected without authority of law and that the Revenue cannot gain from an assessee's ignorance. As the records reflected TDS and advance tax payments, the assessee was given a further opportunity to produce supporting documents. The matter was remitted to the Assessing Officer for de novo assessment and fresh consideration of the claimed deductions, exemptions and tax credits.
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