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...
Penalty imposed u/s 112(a) - Import confectionary items from Dubai - immunity from prosecution and fine/penalty - Tribunal held that since the appellant was a co-noticee along with the main accused, appellant was also entitled to immunity granted by the Settlement Commission to the main noticee - The High Court held that, the reasoning of the Tribunal extending immunity granted to the other co-noticees to the respondent is not sustainable. - Matter restored back before tribunal for re-judication in view of the earlier decision of the High Court.
Penalty imposed u/s 112(a) - Import confectionary items from Dubai - immunity from prosecution and fine/penalty - Tribunal held that since the appellant was a co-noticee along with the main accused, appellant was also entitled to immunity granted by the Settlement Commission to the main noticee - The High Court held that, the reasoning of the Tribunal extending immunity granted to the other co-noticees to the respondent is not sustainable. - Matter restored back before tribunal for re-judication in view of the earlier decision of the High Court.
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