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 claim - amount deposited under protest or not - mark of protest in the cenvat credit account - Having considered, the Supplementary Instructions, Chapter 13 of CBECs Excise Manual, which provides the procedure to be followed, it is found that it seems to be substantially complied with as the Cenvat account do mentions that, “central excise duty debited against the amount received as State VAT subsidy under protest”. The same cannot be ignored - Period of limitation not applicable - AT
Refund claim - amount deposited under protest or not - mark of protest in the cenvat credit account - Having considered, the Supplementary Instructions, Chapter 13 of CBECs Excise Manual, which provides the procedure to be followed, it is found that it seems to be substantially complied with as the Cenvat account do mentions that, “central excise duty debited against the amount received as State VAT subsidy under protest”. The same cannot be ignored - Period of limitation not applicable - AT
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