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...
Aluminium formwork structures used as shutters and supports for concrete during construction are described as aluminium structures classifiable under CTH 76109010, rather than moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium structures the treatment given to scaffolding, shuttering, propping and pit-propping equipment under heading 7308. Custom-designed aluminium plates and accessories do not create independent concrete articles as end products; their function is to support concrete at the construction site. Their removability and reuse do not by themselves make them moulds, and the Chapter 84 exclusion applies only where goods are in fact moulds.
Aluminium formwork structures used as shutters and supports for concrete during construction are described as aluminium structures classifiable under CTH 76109010, rather than moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium structures the treatment given to scaffolding, shuttering, propping and pit-propping equipment under heading 7308. Custom-designed aluminium plates and accessories do not create independent concrete articles as end products; their function is to support concrete at the construction site. Their removability and reuse do not by themselves make them moulds, and the Chapter 84 exclusion applies only where goods are in fact moulds.
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