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 ...
Valuation of imported goods - import of industrial robot for the purpose of international exhibition of machine tools - if any value has to be rejected, the Proper Officer has to produce necessary documents or evidence to reject the value. - Demand set aside - AT
Valuation of imported goods - import of industrial robot for the purpose of international exhibition of machine tools - if any value has to be rejected, the Proper Officer has to produce necessary documents or evidence to reject the value. - Demand set aside - AT
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