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...
Classification of goods - There is no doubt that the Hon’ble Supreme Court did not render a finality to the dispute over classification but the Tribunal, indubitably, has. That finality can be shaken only by a reversal in the highest court of the land and, until then, the law settled by the Tribunal prevails; failure to recognise that finality places orders of original authority and first appellate authorities in peril and for consequences of breach of discipline. - AT
Classification of goods - There is no doubt that the Hon’ble Supreme Court did not render a finality to the dispute over classification but the Tribunal, indubitably, has. That finality can be shaken only by a reversal in the highest court of the land and, until then, the law settled by the Tribunal prevails; failure to recognise that finality places orders of original authority and first appellate authorities in peril and for consequences of breach of discipline. - AT
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