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 ...
Valuation - goods valued on the ex-factory value - supply of goods was on FOR basis - only possible criteria for the purpose is as to whether the property in goods stands transferred to the buyer at the time when the goods are cleared at manufacturer place or not - dept. has been acknowledged that all the verifications, approvals by buyer got conducted at factory itself - assessable without freight and insurance
Valuation - goods valued on the ex-factory value - supply of goods was on FOR basis - only possible criteria for the purpose is as to whether the property in goods stands transferred to the buyer at the time when the goods are cleared at manufacturer place or not - dept. has been acknowledged that all the verifications, approvals by buyer got conducted at factory itself - assessable without freight and insurance
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