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 ...
Whether the provisions relating to Clarification and Advance Rulings contained in section 67 of the Andhra Pradesh Value Added Tax Act, 2005 would automatically apply to assessments made under the Central Sales Tax Act, 1956 - held no - HC
Whether the provisions relating to Clarification and Advance Rulings contained in section 67 of the Andhra Pradesh Value Added Tax Act, 2005 would automatically apply to assessments made under the Central Sales Tax Act, 1956 - held no - HC
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