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...
The Tribunal is legally enjoined to determine a dispute arising from the relevant tax laws and not as an alternative for administration of the tax system. The effect of the present application for stay of operation appears to be the latter and which we decline to, tacitly or covertly, to be a participant in. Accordingly, the application for stay is rejected.
The Tribunal is legally enjoined to determine a dispute arising from the relevant tax laws and not as an alternative for administration of the tax system. The effect of the present application for stay of operation appears to be the latter and which we decline to, tacitly or covertly, to be a participant in. Accordingly, the application for stay is rejected.
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