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 of service tax - improper invoice/ draft invoice as all the details required under Rule 4A are not available in the invoices - It has been a settled law that so long there is a substantive compliance of the Notification the benefit cannot be denied and a mere clerical error should not be the ground of rejection of refund claim or the benefit. - AT
Refund of service tax - improper invoice/ draft invoice as all the details required under Rule 4A are not available in the invoices - It has been a settled law that so long there is a substantive compliance of the Notification the benefit cannot be denied and a mere clerical error should not be the ground of rejection of refund claim or the benefit. - AT
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