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...
Recovery of CENVAT Credit utilized on inputs and capital goods - two contradictory entries in the exemption notification - The said Notification thus is an optional one in the hands of the assessee and is not an absolute exemption Notification.
Recovery of CENVAT Credit utilized on inputs and capital goods - two contradictory entries in the exemption notification - The said Notification thus is an optional one in the hands of the assessee and is not an absolute exemption Notification.
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