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 ...
Recovery of amount of duty on the additional consideration to the extent of forfeiture of security deposit - breach of contract - earnest money deposit - Earnest money deposit and deductions made therefrom cannot be termed as an amount charged for the sale of the impugned goods, more-so-ever when it was against an auction sale. - Demand set aside - AT
Recovery of amount of duty on the additional consideration to the extent of forfeiture of security deposit - breach of contract - earnest money deposit - Earnest money deposit and deductions made therefrom cannot be termed as an amount charged for the sale of the impugned goods, more-so-ever when it was against an auction sale. - Demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.