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...
Liability of GST - supply on discounted price - As per Rule 27 of GST Rules where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall be the open market value of such goods - if electrical items like, switches, fan, cables etc. are supplied as CSR expenses on free basis without collecting any money then input tax credit will not be available u/s 17(5)(h) of the KSGST and CGST Act
Liability of GST - supply on discounted price - As per Rule 27 of GST Rules where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall be the open market value of such goods - if electrical items like, switches, fan, cables etc. are supplied as CSR expenses on free basis without collecting any money then input tax credit will not be available u/s 17(5)(h) of the KSGST and CGST Act
Note: It is a system-generated summary and is for quick reference only.
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