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 S.14A read with Rule 8D - expenditure incurred towards earning of exempt income - once the expenditure claimed is disallowed, the same cannot be capitalized by the assessee. - AT
Disallowance under S.14A read with Rule 8D - expenditure incurred towards earning of exempt income - once the expenditure claimed is disallowed, the same cannot be capitalized by the assessee. - AT
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