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...
Refund - unjust enrichment - The argument, that only by showing the amount in the ‘Profit & Loss Account’ as expenditure toward interest payment, cost of the product cannot go up by itself unless it is specifically infused for the said purpose is not acceptable- refund allowed.
Refund - unjust enrichment - The argument, that only by showing the amount in the ‘Profit & Loss Account’ as expenditure toward interest payment, cost of the product cannot go up by itself unless it is specifically infused for the said purpose is not acceptable- refund allowed.
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