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 ...
CENVAT Credit – Outdoor catering service – Definition of Input service excluded these services from 1.04.2011 – Service which have been received by assessee before 1-4-2011, credit would be available even if the payment of the said appeal stand on or after 2011 as per sub-rule 4(7) - AT
CENVAT Credit – Outdoor catering service – Definition of Input service excluded these services from 1.04.2011 – Service which have been received by assessee before 1-4-2011, credit would be available even if the payment of the said appeal stand on or after 2011 as per sub-rule 4(7) - AT
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