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...
Transaction-value rejection for alleged under-invoicing requires cogent, independent and legally admissible evidence specifically linked to the importer's transactions. Third-party materials, statements concerning other importers, similar declared prices and comparative data do not establish a nexus or common design, particularly without evidence of payments beyond invoice value. Private price publications require proof of source, methodology, reliability and comparability before they can displace declared values. The sequential customs valuation methods must be considered with sustainable reasons before use of the residual method, including comparable contemporaneous imports. Coordinate Bench precedent arising from substantially similar investigations should be followed or distinguished by cogent reasons where it remains operative.
Transaction-value rejection for alleged under-invoicing requires cogent, independent and legally admissible evidence specifically linked to the importer's transactions. Third-party materials, statements concerning other importers, similar declared prices and comparative data do not establish a nexus or common design, particularly without evidence of payments beyond invoice value. Private price publications require proof of source, methodology, reliability and comparability before they can displace declared values. The sequential customs valuation methods must be considered with sustainable reasons before use of the residual method, including comparable contemporaneous imports. Coordinate Bench precedent arising from substantially similar investigations should be followed or distinguished by cogent reasons where it remains operative.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
