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 (ITC) - Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments - such activities are integral to the business activity of the assessee - credit allowed.
Input Tax credit (ITC) - Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments - such activities are integral to the business activity of the assessee - credit allowed.
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