Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Disallowance of deduction u/s 80-IA(8) - computation of the market value or electricity - The High Court referred to a previous judgment and concluded that the market value of electricity supplied by the State Electricity Board to industrial consumers should be considered for computing the deduction under Section 80-IA of the Act. The ITAT's decision was upheld.
Disallowance of deduction u/s 80-IA(8) - computation of the market value or electricity - The High Court referred to a previous judgment and concluded that the market value of electricity supplied by the State Electricity Board to industrial consumers should be considered for computing the deduction under Section 80-IA of the Act. The ITAT's decision was upheld.
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