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...
Assessment u/s 153A - undisclosed income - purchase of properties - payment of on money - AO has rejected the reply to the show cause notice without assigning proper reasons by merely relying on the estimation without any justification. - AO has not given any break-up of the income by deducting the bund area and also the income from Fish Culture with respect to the leased lands. - the assessee has offered an amount of Rs. 74,458/-per Acre (net of Bund area), and which is more than the rate per Acre fixed by the jurisdictional Bench - CIT(A) rightly deleted the additions - AT
Assessment u/s 153A - undisclosed income - purchase of properties - payment of on money - AO has rejected the reply to the show cause notice without assigning proper reasons by merely relying on the estimation without any justification. - AO has not given any break-up of the income by deducting the bund area and also the income from Fish Culture with respect to the leased lands. - the assessee has offered an amount of Rs. 74,458/-per Acre (net of Bund area), and which is more than the rate per Acre fixed by the jurisdictional Bench - CIT(A) rightly deleted the additions - AT
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