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...
Classification of services - It is for the respondents to carry out maintenance of these outfits and facilities and respondent can remove these outfits without assigning any reasons. The effective control of the outfits also thus remains with respondents and there is only right to use such outfits and facilities. The activity is more akin to supply of Tangible Goods Service.
Classification of services - It is for the respondents to carry out maintenance of these outfits and facilities and respondent can remove these outfits without assigning any reasons. The effective control of the outfits also thus remains with respondents and there is only right to use such outfits and facilities. The activity is more akin to supply of Tangible Goods Service.
Note: It is a system-generated summary and is for quick reference only.
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