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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Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue argued against granting exemption due to non-submission of mandatory forms. However, the Tribunal ruled in favor of the appellant, stating that since Form A2 was available, denial of exemption was unwarranted. The appellant's eligibility for exemption was confirmed based on Form A2 issued by the jurisdictional officer. Consequently, the impugned order was set aside, and the appeal was allowed.
Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue argued against granting exemption due to non-submission of mandatory forms. However, the Tribunal ruled in favor of the appellant, stating that since Form A2 was available, denial of exemption was unwarranted. The appellant's eligibility for exemption was confirmed based on Form A2 issued by the jurisdictional officer. Consequently, the impugned order was set aside, and the appeal was allowed.
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