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...
Business Auxiliary Service - appellant has acted as a broker and made available the details of financiers to potential operators. - such an activity will not bring the assessee under the commission agent. - AT
Business Auxiliary Service - appellant has acted as a broker and made available the details of financiers to potential operators. - such an activity will not bring the assessee under the commission agent. - AT
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