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 imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - In view of the classification of the same product by the Tribunal in a dispute of the very same importer, the classification adopted by the original authorities and sustained in the impugned order does not survive - AT
Classification of imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - In view of the classification of the same product by the Tribunal in a dispute of the very same importer, the classification adopted by the original authorities and sustained in the impugned order does not survive - AT
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