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...
Transfer of credit due to change in ownership - As per rule 10(3) of the Cenvat Credit Rules 2004 there is no requirement to take prior permission to take Cenvat Credit from the concerned authorities - appellant has taken the credit and informed to the department they filed the ER return regularly - conditions are satisfied - AT
Transfer of credit due to change in ownership - As per rule 10(3) of the Cenvat Credit Rules 2004 there is no requirement to take prior permission to take Cenvat Credit from the concerned authorities - appellant has taken the credit and informed to the department they filed the ER return regularly - conditions are satisfied - AT
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