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 - export of tractors - duty was paid on captive consumption of parts where the parts were exempted unconditionally - it is not possible to accept the arguments of Mr. Sridharan that the exemption is not absolute but conditional. - decided against the assessee. - HC
Cenvat Credit - export of tractors - duty was paid on captive consumption of parts where the parts were exempted unconditionally - it is not possible to accept the arguments of Mr. Sridharan that the exemption is not absolute but conditional. - decided against the assessee. - HC
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