Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
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...
Any expenditure incurred by a sugar factory on cane development programmes would be eligible for deduction in computing the taxable profits u/s 37(1) - The withdrawal of the tax concession under s. 35C would not affect this position.
Any expenditure incurred by a sugar factory on cane development programmes would be eligible for deduction in computing the taxable profits u/s 37(1) - The withdrawal of the tax concession under s. 35C would not affect this position.
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