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...
Cenvat credit - Receipt of rejected goods - prescribed records - it is not the case of the department that the records maintained are not sufficient but it is their case that the procedure prescribed in the trade notice has not been followed - prima facie case of revenue is wrong - AT
Cenvat credit - Receipt of rejected goods - prescribed records - it is not the case of the department that the records maintained are not sufficient but it is their case that the procedure prescribed in the trade notice has not been followed - prima facie case of revenue is wrong - AT
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