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...
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Imposition of late fees - Section 77 r.w.r 7C - Delay in filing of returns - looking to the service tax involved during the period October, 2011 to March, 2012 the late fee imposed upon the appellant is required to be reduced to ₹ 500/- - AT
Imposition of late fees - Section 77 r.w.r 7C - Delay in filing of returns - looking to the service tax involved during the period October, 2011 to March, 2012 the late fee imposed upon the appellant is required to be reduced to ₹ 500/- - AT
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