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...
A writ petition challenging an adjudication order was not examined on merits because an efficacious statutory appeal was available and the limitation period for filing that appeal was still running. The HC sustained the preliminary objection, held that the petitioner's grounds could be tested before the appellate authority, and disposed of the petition without expressing any view on the merits. All issues were left open for consideration in appeal, and the petitioner was permitted to pursue the statutory appellate remedy within the time granted.
A writ petition challenging an adjudication order was not examined on merits because an efficacious statutory appeal was available and the limitation period for filing that appeal was still running. The HC sustained the preliminary objection, held that the petitioner's grounds could be tested before the appellate authority, and disposed of the petition without expressing any view on the merits. All issues were left open for consideration in appeal, and the petitioner was permitted to pursue the statutory appellate remedy within the time granted.
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