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 - Addition of cash deposits in bank account and savings bank account interest - The ITAT held that the additions related to cash deposits and savings bank interest were unsustainable as there was no incriminating material found during the search.
Assessment u/s 153A - Addition of cash deposits in bank account and savings bank account interest - The ITAT held that the additions related to cash deposits and savings bank interest were unsustainable as there was no incriminating material found during the search.
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