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...
Reversal of CENVAT Credit - leasing out the power plant with ancillary equipments to KPPL without removing the capital goods - There is no removal of goods under cover of invoice - credit not required to be reversed - HC
Reversal of CENVAT Credit - leasing out the power plant with ancillary equipments to KPPL without removing the capital goods - There is no removal of goods under cover of invoice - credit not required to be reversed - HC
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