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...
Disallowance under Section 14A - it is mandatory for the AO to adopt the method prescribed in Rule 8D(2) - CIT(Appeals) is not justified in accepting the ad hoc expenditure on estimation of 10% of the income - AT
Disallowance under Section 14A - it is mandatory for the AO to adopt the method prescribed in Rule 8D(2) - CIT(Appeals) is not justified in accepting the ad hoc expenditure on estimation of 10% of the income - AT
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