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...
Conversion of capital assets into stock in trade - colourable device - short term capital loss v/s business loss on sale transaction of gold - assessee will be entitled to determine the tax liability as per sec. 45(2) in respect of stock in trade in the year in which it is sold. - AT
Conversion of capital assets into stock in trade - colourable device - short term capital loss v/s business loss on sale transaction of gold - assessee will be entitled to determine the tax liability as per sec. 45(2) in respect of stock in trade in the year in which it is sold. - AT
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