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...
Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. - Credit allowed - AT
Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. - Credit allowed - AT
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