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...
CENVAT credit - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - The Revenue has not produced any evidence that supplier has any refund - CENVAT credit cannot be denied - AT
CENVAT credit - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - The Revenue has not produced any evidence that supplier has any refund - CENVAT credit cannot be denied - AT
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