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...
Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - appellant did collect amounts representing Central Excise duty and retained the same - demand and penalty confirmed - AT
Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - appellant did collect amounts representing Central Excise duty and retained the same - demand and penalty confirmed - AT
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