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...
The Tribunal is a final fact finding Authority under the Act. It must necessarily record the essence of dispute before it and give its findings on consideration of submissions made in the context of the dispute. - It is only when such an exercise is done, the order would be a speaking order.
The Tribunal is a final fact finding Authority under the Act. It must necessarily record the essence of dispute before it and give its findings on consideration of submissions made in the context of the dispute. - It is only when such an exercise is done, the order would be a speaking order.
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