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...
Denial of 50% of the credit taken in subsequent financial year - There is no condition provided under Rule 4(2)(b) of the Cenvat Credit Rules that the credit of remaining 50% of duty paid on capital goods is to be availed in case the capital goods have been used in the manufacture of dutiable product - AT
Denial of 50% of the credit taken in subsequent financial year - There is no condition provided under Rule 4(2)(b) of the Cenvat Credit Rules that the credit of remaining 50% of duty paid on capital goods is to be availed in case the capital goods have been used in the manufacture of dutiable product - AT
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