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...
The DGFT reinstated SION/Adhoc norms for import of Menthol under ITC(HS) codes 2906 11 10 and 2906 11 90, allowing RAs and NCs to consider cases for issuance and fixation of Advance Authorisation/DFIA and Adhoc norms as per policy and procedure. This supersedes the earlier suspension vide Public Notice No. 48/2023.
The DGFT reinstated SION/Adhoc norms for import of Menthol under ITC(HS) codes 2906 11 10 and 2906 11 90, allowing RAs and NCs to consider cases for issuance and fixation of Advance Authorisation/DFIA and Adhoc norms as per policy and procedure. This supersedes the earlier suspension vide Public Notice No. 48/2023.
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