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...
Classification of goods - Corrugated Boxes and Laminated Paper - Benefit of exemption from duty - These goods are correctly classifiable under heading 48239019 the benefit of exemption under Notification will be admissible to the appellant. Thus there are no merits in the demand made by denying the benefit of said exemption notification - AT
Classification of goods - Corrugated Boxes and Laminated Paper - Benefit of exemption from duty - These goods are correctly classifiable under heading 48239019 the benefit of exemption under Notification will be admissible to the appellant. Thus there are no merits in the demand made by denying the benefit of said exemption notification - AT
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