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...
Penalty u/s 271(1)(c) – Adopting “Doctrine of continuity“ and concurrence, the penalty in the assessee's case is liable to be confirmed only in the first assessment year - AT
Penalty u/s 271(1)(c) – Adopting “Doctrine of continuity“ and concurrence, the penalty in the assessee's case is liable to be confirmed only in the first assessment year - AT
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