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...
Request for modification of Advance Ruling - Classification of Echo Dot with clock - Benefit of exemption notifications on their import. - The previous ruling classified Echo Dot (5th Generation) and Echo Dot (5th Generation) with clock under sub-heading 8518 22 10 of the Customs Tariff Act, 1975. - It also determined that exemptions were not applicable to these products. - The authority held that, the ruling on the classification of Echo Dot (5th Generation) and Echo Dot (5th Generation) with clock was not made under any mistake. - The modification petition dismissed.
Request for modification of Advance Ruling - Classification of Echo Dot with clock - Benefit of exemption notifications on their import. - The previous ruling classified Echo Dot (5th Generation) and Echo Dot (5th Generation) with clock under sub-heading 8518 22 10 of the Customs Tariff Act, 1975. - It also determined that exemptions were not applicable to these products. - The authority held that, the ruling on the classification of Echo Dot (5th Generation) and Echo Dot (5th Generation) with clock was not made under any mistake. - The modification petition dismissed.
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