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...
An adjudicatory order must deal with the pleadings and record reasons for accepting or rejecting the reliefs sought; failure to consider the contentions raised and the remaining prayers renders the order non-speaking and vitiated for non-application of mind. As the impugned order granted only part of the relief without addressing the balance claims on merits, it was quashed and the application was remitted for fresh decision, without expressing any view on the underlying merits.
An adjudicatory order must deal with the pleadings and record reasons for accepting or rejecting the reliefs sought; failure to consider the contentions raised and the remaining prayers renders the order non-speaking and vitiated for non-application of mind. As the impugned order granted only part of the relief without addressing the balance claims on merits, it was quashed and the application was remitted for fresh decision, without expressing any view on the underlying merits.
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