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...
Valuation of imported goods - NIDB data of contemporaneous imports - The only thing established during the investigation is that other importers imported goods through Nhava Sheva port at different prices and the difference in quantities was between 3 times to 500 times. This does not in any way prove that the declared transaction value was not true or not accurate. - AT
Valuation of imported goods - NIDB data of contemporaneous imports - The only thing established during the investigation is that other importers imported goods through Nhava Sheva port at different prices and the difference in quantities was between 3 times to 500 times. This does not in any way prove that the declared transaction value was not true or not accurate. - AT
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