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 ...
Demand of duty on goods manufactured by the Job worker - Assessee received goods under Notification No.214/86 and not returned the same - liability of payment of duty would fall within the suppler of the goods and not on the recipient - AT
Demand of duty on goods manufactured by the Job worker - Assessee received goods under Notification No.214/86 and not returned the same - liability of payment of duty would fall within the suppler of the goods and not on the recipient - AT
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