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...
Refund of sugar cess paid on raw sugar imported - Though there may be decisions in which it is held that sugar cess is also duty of excise, the circular issued by the Board is binding on the department.
Refund of sugar cess paid on raw sugar imported - Though there may be decisions in which it is held that sugar cess is also duty of excise, the circular issued by the Board is binding on the department.
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