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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
CENVAT Credit - input services - Fees paid by the appellant for site visit by officials of CII - Though in the invoices it stated that these are management consultancy service, but it is not for any management consultancy services - credit not allowed.
CENVAT Credit - input services - Fees paid by the appellant for site visit by officials of CII - Though in the invoices it stated that these are management consultancy service, but it is not for any management consultancy services - credit not allowed.
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