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 ...
Service tax on the amount of rent receivable shown in the books of account - No service tax is payable on the rent receivable, but admittedly not received by the appellant. - demand set aside. - AT
Service tax on the amount of rent receivable shown in the books of account - No service tax is payable on the rent receivable, but admittedly not received by the appellant. - demand set aside. - AT
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