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...
Inability of petitioner in moving Advance Ruling application - It would not be fair that the petitioner is prevented from seeking an advance ruling, merely because he is registered as an OIDAR service provider - The respondents are directed to entertain the physical application
Inability of petitioner in moving Advance Ruling application - It would not be fair that the petitioner is prevented from seeking an advance ruling, merely because he is registered as an OIDAR service provider - The respondents are directed to entertain the physical application
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