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 ...
Restoration of CENVAT credit - The failure to challenge the reversal ordered by the assessing officer has settled that burden on the assessee. The restoration of credit is not in order - Demand confirmed - however, penalty set aside - AT
Restoration of CENVAT credit - The failure to challenge the reversal ordered by the assessing officer has settled that burden on the assessee. The restoration of credit is not in order - Demand confirmed - however, penalty set aside - AT
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