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...
Cenvat credit on inputs namely, fabrics lying in stock or in process - Grey fabrics directly purchased by processor from manufacturer, that would be undisputedly are input with the processor and merely because a dealer is introduced in between manufacturer and the processor, nature of product as input cannot undergo any change - entitled to avail credit - AT
Cenvat credit on inputs namely, fabrics lying in stock or in process - Grey fabrics directly purchased by processor from manufacturer, that would be undisputedly are input with the processor and merely because a dealer is introduced in between manufacturer and the processor, nature of product as input cannot undergo any change - entitled to avail credit - AT
Note: It is a system-generated summary and is for quick reference only.