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...
100% EOU - Cancellation of Permission to operate as an Export Oriented Unit - unit not commenced production of their own and was merely carrying out job works for entities in the domestic tariff area or the local market though it had availed of duty free imports and also exemption u/s 10(B) of the Income Tax Act - Permission was rightly canceled.
100% EOU - Cancellation of Permission to operate as an Export Oriented Unit - unit not commenced production of their own and was merely carrying out job works for entities in the domestic tariff area or the local market though it had availed of duty free imports and also exemption u/s 10(B) of the Income Tax Act - Permission was rightly canceled.
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