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...
Levy of Anti-Dumping duty - import by SEZ unit to DTA, after manufacturing activity - import of various types of Narrow Woven Fastening Tape Hook and Loop - Revenue has not advanced any arguments to show that the resultant product i.e. Velcro is not known differently in the market than the running length tapes imported by the respondents. - Demand set aside.
Levy of Anti-Dumping duty - import by SEZ unit to DTA, after manufacturing activity - import of various types of Narrow Woven Fastening Tape Hook and Loop - Revenue has not advanced any arguments to show that the resultant product i.e. Velcro is not known differently in the market than the running length tapes imported by the respondents. - Demand set aside.
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