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...
Export of goods - Failure to furnish ARE 1 and proof of export of goods as required under Rule 19 of the Rules - Order in appeal as well as revisionary order passed by the officers of the same rank is not permissible as per law - HC
Export of goods - Failure to furnish ARE 1 and proof of export of goods as required under Rule 19 of the Rules - Order in appeal as well as revisionary order passed by the officers of the same rank is not permissible as per law - HC
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