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...
Partial rejection of claim for refund of tax - The impugned order has not adduced any reason for not extending the benefit that the clarification circular of the Central Board of Excise & Customs (CBEC) considered appropriate for refunds pertaining to the period of dispute - the rejection of refund claim is set aside - AT
Partial rejection of claim for refund of tax - The impugned order has not adduced any reason for not extending the benefit that the clarification circular of the Central Board of Excise & Customs (CBEC) considered appropriate for refunds pertaining to the period of dispute - the rejection of refund claim is set aside - AT
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