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 ...
Manufacture - assembly of different parts of decorative lamp shades and chandeliers - procuring the manufactured items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. - HC
Manufacture - assembly of different parts of decorative lamp shades and chandeliers - procuring the manufactured items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. - HC
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