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...
Rejection of the request for interest on the amount of duty drawback paid - Duty Exemption Scheme - The Supreme Court upheld the Karnataka High Court's decision, affirming that the respondent was entitled to interest on delayed duty drawback payments for civil construction works under the deemed export category of the Exim Policy 1992-1997.
Rejection of the request for interest on the amount of duty drawback paid - Duty Exemption Scheme - The Supreme Court upheld the Karnataka High Court's decision, affirming that the respondent was entitled to interest on delayed duty drawback payments for civil construction works under the deemed export category of the Exim Policy 1992-1997.
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