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 ...
CENVAT credit - Reversal of 50% of credit as required in the case of Banking and other Financial Services - appellant will not fall within the category of ‘Banking Company’ since they are primarily engaged in the manufacture of iron steel items.
CENVAT credit - Reversal of 50% of credit as required in the case of Banking and other Financial Services - appellant will not fall within the category of ‘Banking Company’ since they are primarily engaged in the manufacture of iron steel items.
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