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...
Valuation of imported goods - import of content of Digi Beta Tape through Courier - by not including the value of the License Fee or Guarantee paid by them relating to import of the Digi Beta Cam, with the movies on them they have misdeclared the said goods in terms of the value and have rendered them liable for confiscation.
Valuation of imported goods - import of content of Digi Beta Tape through Courier - by not including the value of the License Fee or Guarantee paid by them relating to import of the Digi Beta Cam, with the movies on them they have misdeclared the said goods in terms of the value and have rendered them liable for confiscation.
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