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 ...
Export of services - Palace of performance services on Goods - Video Production Agency service or not - the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device - Having regard to the expressed words “services relating thereto” and the circular dated 09.07.2001, paragraph ‘2’, it is found that the Tribunal has rightly interpreted the said sections. - SC
Export of services - Palace of performance services on Goods - Video Production Agency service or not - the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device - Having regard to the expressed words “services relating thereto” and the circular dated 09.07.2001, paragraph ‘2’, it is found that the Tribunal has rightly interpreted the said sections. - SC
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