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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Imposition of penalty - input credit of 5% retention amount - appellant had sufficient balance in cenvat account therefore it cannot be said that they had utilised the same - there was no malafide intention on its part and it was only a bonafide error, which was rectified immediately on pointing out by the audit party - no penalty is imposable on the Appellant
Imposition of penalty - input credit of 5% retention amount - appellant had sufficient balance in cenvat account therefore it cannot be said that they had utilised the same - there was no malafide intention on its part and it was only a bonafide error, which was rectified immediately on pointing out by the audit party - no penalty is imposable on the Appellant
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