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...
Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as method of computation of income and not dependent on receipt or expenditure - alter an expenditure invoking chapter-X (TP) has no bearing on the income of assessee - TP provision is not applicable
Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as method of computation of income and not dependent on receipt or expenditure - alter an expenditure invoking chapter-X (TP) has no bearing on the income of assessee - TP provision is not applicable
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