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...
Works Contract Services - Composition rules - admittedly the composition rules are applicable on an option exercised by the assessee which was exercised only w.e.f. December 2010 onwards - in the absence of any option having been exercised for the period in question, the applicability of the composition rules cannot be upheld- remanded for redetermined the demand for the period falling within five years from the date of SCN
Works Contract Services - Composition rules - admittedly the composition rules are applicable on an option exercised by the assessee which was exercised only w.e.f. December 2010 onwards - in the absence of any option having been exercised for the period in question, the applicability of the composition rules cannot be upheld- remanded for redetermined the demand for the period falling within five years from the date of SCN
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