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...
Validity of proceedings initiated by the respondent - The fact remains that the documents required to be produced by the respondent were already seized by other authority viz., the DG of GST Intelligence, Chennai Zonal Unit, during their search and that, those copies were not available with the appellant - this court is of the opinion that the respondent shall consider the documents, which are in possession of the other authority as well as in the custody of the respondent and also based on the replies submitted by the appellant and thereafter, pass appropriate orders, on merits and in accordance with law. - HC
Validity of proceedings initiated by the respondent - The fact remains that the documents required to be produced by the respondent were already seized by other authority viz., the DG of GST Intelligence, Chennai Zonal Unit, during their search and that, those copies were not available with the appellant - this court is of the opinion that the respondent shall consider the documents, which are in possession of the other authority as well as in the custody of the respondent and also based on the replies submitted by the appellant and thereafter, pass appropriate orders, on merits and in accordance with law. - HC
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