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...
Evasion of service tax - When original invoice is available in computer and not duplicate copy, then no addition can be made on the basis of extra printed copy - we find no justification to demand the Service Tax on the basis of so called parallel/duplicate invoices and the same is hereby set aside.
Evasion of service tax - When original invoice is available in computer and not duplicate copy, then no addition can be made on the basis of extra printed copy - we find no justification to demand the Service Tax on the basis of so called parallel/duplicate invoices and the same is hereby set aside.
Note: It is a system-generated summary and is for quick reference only.
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