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...
Refusal to grant of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - The order does not mention any specific reasons as to how the appellant is not found deserving for grant of permission under Rule 16C of the Rules - permission granted - AT
Refusal to grant of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - The order does not mention any specific reasons as to how the appellant is not found deserving for grant of permission under Rule 16C of the Rules - permission granted - AT
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