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...
Levy of penalty u/s 10A of the Central Sales Tax Act, 1956 - allegation of improper procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C - it is evident that petitioner was entitled to procure oil of every description as long as it was intended for generation of electricity and power along with, the other goods specified in the Certificate of Registration, oil would include Low Sulphur Heavy Stock Furnace Oil. IForm - HC
Levy of penalty u/s 10A of the Central Sales Tax Act, 1956 - allegation of improper procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C - it is evident that petitioner was entitled to procure oil of every description as long as it was intended for generation of electricity and power along with, the other goods specified in the Certificate of Registration, oil would include Low Sulphur Heavy Stock Furnace Oil. IForm - HC
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