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...
Competition Commission of India (Determination of Monetary Penalty) Guidelines, 2024 - The guidelines outline the methodology for determining penalties for enterprises under Section 27(b) of the Act, penalties under the proviso to Section 27(b), penalties for persons liable under Section 48 of the Act, penalties under Section 43A, and penalties under Sections 42, 43, 44, and 45 of the Act.
Competition Commission of India (Determination of Monetary Penalty) Guidelines, 2024 - The guidelines outline the methodology for determining penalties for enterprises under Section 27(b) of the Act, penalties under the proviso to Section 27(b), penalties for persons liable under Section 48 of the Act, penalties under Section 43A, and penalties under Sections 42, 43, 44, and 45 of the Act.
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