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...
Refund of integrated tax (IGST) - rejection of application reiterating the deficiencies already pointed out in the deficiency memo, without consideration of the reply of the assesse - Revenue directed to reconsider the application on merit.
Refund of integrated tax (IGST) - rejection of application reiterating the deficiencies already pointed out in the deficiency memo, without consideration of the reply of the assesse - Revenue directed to reconsider the application on merit.
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