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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Classification - Pet coke used in the manufacture of cement, during the course of the manufacturing process gives rise to an exothermic reaction and forms one of the ingredients of cement by losing its identity to be considered as raw material and not fuel - HC
Classification - Pet coke used in the manufacture of cement, during the course of the manufacturing process gives rise to an exothermic reaction and forms one of the ingredients of cement by losing its identity to be considered as raw material and not fuel - HC
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