Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Disallowance of depreciation ETP plant - Merely because a bill submitted by the assessee was bogus or fabricated cannot negate the other evidences such as the inspection carried out after repair of the ETP plant by the officials of the MPCB, carriage of the various parts of the plant through transporters from Delhi to Aurangabad, payments made through banking Channel etc. - depreciation allowable
Disallowance of depreciation ETP plant - Merely because a bill submitted by the assessee was bogus or fabricated cannot negate the other evidences such as the inspection carried out after repair of the ETP plant by the officials of the MPCB, carriage of the various parts of the plant through transporters from Delhi to Aurangabad, payments made through banking Channel etc. - depreciation allowable
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