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...
Import of services - certain reimbursements made to the foreign entities for the services received under Reverse Charge Mechanism - networking charges and technical services - The appellant argued that reimbursements for services performed outside India should not be taxed. The Tribunal agreed, referencing the Intercontinental Consultants & Technocrats case, which held that only the consideration for the taxable service should be valued and assessed, not additional expenses.
Import of services - certain reimbursements made to the foreign entities for the services received under Reverse Charge Mechanism - networking charges and technical services - The appellant argued that reimbursements for services performed outside India should not be taxed. The Tribunal agreed, referencing the Intercontinental Consultants & Technocrats case, which held that only the consideration for the taxable service should be valued and assessed, not additional expenses.
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