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...
CENVAT Credit - an assessee cannot be compelled to avail the exemption, which in any case is conditional exemption. The revenue did not raise any objection at the time of payment of 100% service tax. It is only when the credit of the same was availed by the assessee such objection came to be raised by the Revenue. - Demand set aside.
CENVAT Credit - an assessee cannot be compelled to avail the exemption, which in any case is conditional exemption. The revenue did not raise any objection at the time of payment of 100% service tax. It is only when the credit of the same was availed by the assessee such objection came to be raised by the Revenue. - Demand set aside.
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