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...
The refund that amount is not payable to the assessee for the reason that he had passed on the incidence of that duty to the customers, the deduction of the admissible trade discount cannot be refused and what is to be refused is the refund. The department has mixed-up the two issues which is not correct. - AT
The refund that amount is not payable to the assessee for the reason that he had passed on the incidence of that duty to the customers, the deduction of the admissible trade discount cannot be refused and what is to be refused is the refund. The department has mixed-up the two issues which is not correct. - AT
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