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 - input service - group insurance policy for employees - once a finding of fact is arrived that the insurance policy is primarily for the personal consumption of the employee than the said policy shall go out in totality from the definition of the input service
CENVAT Credit - input service - group insurance policy for employees - once a finding of fact is arrived that the insurance policy is primarily for the personal consumption of the employee than the said policy shall go out in totality from the definition of the input service
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