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 CBIC issued instructions allowing Equipment Type Approval (ETA) for license-exempt wireless equipment devices on a self-declaration basis through the SARAL Sanchar portal. ETA holders must obtain necessary clearances from DGFT before importing the equipment and ensure compliance with import regulations. The Public Notice modifies earlier instructions and serves as a Standing Order for Chennai-IV (Export) Commissionerate officers.
The CBIC issued instructions allowing Equipment Type Approval (ETA) for license-exempt wireless equipment devices on a self-declaration basis through the SARAL Sanchar portal. ETA holders must obtain necessary clearances from DGFT before importing the equipment and ensure compliance with import regulations. The Public Notice modifies earlier instructions and serves as a Standing Order for Chennai-IV (Export) Commissionerate officers.
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