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...
Cenvat credit - duty paying documents not in the name of appellants - It is a clear case that the appellants deliberately suppressed the name of M/s.Volvo India Pvt. Ltd. in their letter to evade payment of duty and extended period of limitation would be applicable - AT
Cenvat credit - duty paying documents not in the name of appellants - It is a clear case that the appellants deliberately suppressed the name of M/s.Volvo India Pvt. Ltd. in their letter to evade payment of duty and extended period of limitation would be applicable - AT
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