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...
Disallowance being commission paid to Directors - expenses were incurred in accordance with the provisions of Companies Act. - The commission expenses were paid by passing the Board’s resolution. And in earlier years such commission expenses were claimed and allow to the assessee. The assessing officer made disallowance on ad- dock basis which is not sustainable. - AT
Disallowance being commission paid to Directors - expenses were incurred in accordance with the provisions of Companies Act. - The commission expenses were paid by passing the Board’s resolution. And in earlier years such commission expenses were claimed and allow to the assessee. The assessing officer made disallowance on ad- dock basis which is not sustainable. - AT
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