Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Exemption u/s. 10B - Tribunal correctly held that the assessee cannot be allowed to blow hot and cold. Having set up and established the claim of being engaged in the manufacturing activity during a particular period, which stand of the assessee was accepted by the department, the assessee cannot be allowed to shift the stand merely because in the later year the assessee finds that it would be more advantageous to shift the beginning of 10 consecutive years for the exemption under section 10B - HC
Exemption u/s. 10B - Tribunal correctly held that the assessee cannot be allowed to blow hot and cold. Having set up and established the claim of being engaged in the manufacturing activity during a particular period, which stand of the assessee was accepted by the department, the assessee cannot be allowed to shift the stand merely because in the later year the assessee finds that it would be more advantageous to shift the beginning of 10 consecutive years for the exemption under section 10B - HC
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