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...
Penalty u/s 271(1)(c) - assessment proceeding u/s 153A - Nothing on record which suggests that any document/ material/ information was found during the course of search which remotely indicate that the assessee is recipient of short term capital gain on sale of immovable property. - None of the conditions specified in Explanation 5A to Section 271(1)( c) of the Act are attracted - No penalty - AT
Penalty u/s 271(1)(c) - assessment proceeding u/s 153A - Nothing on record which suggests that any document/ material/ information was found during the course of search which remotely indicate that the assessee is recipient of short term capital gain on sale of immovable property. - None of the conditions specified in Explanation 5A to Section 271(1)( c) of the Act are attracted - No penalty - AT
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