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...
Imports of Insoluble Sulphur from the People's Republic of China are placed under provisional assessment pending completion of the anti-absorption review under the Customs Tariff Act and rule 30. The provisional assessment applies while the review is pending, and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty on the subject goods from China and Japan continues to be levied and collected under the earlier notification.
Imports of Insoluble Sulphur from the People's Republic of China are placed under provisional assessment pending completion of the anti-absorption review under the Customs Tariff Act and rule 30. The provisional assessment applies while the review is pending, and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty on the subject goods from China and Japan continues to be levied and collected under the earlier notification.
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