Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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...
Input tax credit - A reading of Section 11 would indicate that only a registered dealer would have the benefit of input tax credit - credit was rightly denied before the registration but after the commencement of business - HC
Input tax credit - A reading of Section 11 would indicate that only a registered dealer would have the benefit of input tax credit - credit was rightly denied before the registration but after the commencement of business - HC
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