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...
Benefit of exemption - I.V. Fluids viz., Ofloxacin I.V. Infusion Revenue entertained a view that when the drugs manufactured by the respondents are administered intravenously, the same will not qualify for exemption as the said exemption is available only to I.V. Fluids used for Sugar, Electrolyte or Fluid replenishment - Contention of the revenue rejected - Benefit of N/N. 6/2002-CE allowed - AT
Benefit of exemption - I.V. Fluids viz., Ofloxacin I.V. Infusion Revenue entertained a view that when the drugs manufactured by the respondents are administered intravenously, the same will not qualify for exemption as the said exemption is available only to I.V. Fluids used for Sugar, Electrolyte or Fluid replenishment - Contention of the revenue rejected - Benefit of N/N. 6/2002-CE allowed - AT
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