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...
LTCG - period of holding - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares took place along with transfer deeds/contract bills, so that date should be considered the date of transfer i.e 30.03.2012 - scrips was admittedly sold on 16.08.2013 after more than 12 months - LTCG
LTCG - period of holding - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares took place along with transfer deeds/contract bills, so that date should be considered the date of transfer i.e 30.03.2012 - scrips was admittedly sold on 16.08.2013 after more than 12 months - LTCG
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