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...
The ITAT Pune set aside an ex-parte order by the CIT(A) due to improper service of hearing notice. The CIT(A) dismissed the appeal in limine for non-prosecution without discussing the merits of TP adjustment. The tribunal held that CIT(A) should have addressed the appeal's substance even in ex-parte cases, citing a precedent. The matter was remitted to CIT(A) for fresh consideration in accordance with the law.
The ITAT Pune set aside an ex-parte order by the CIT(A) due to improper service of hearing notice. The CIT(A) dismissed the appeal in limine for non-prosecution without discussing the merits of TP adjustment. The tribunal held that CIT(A) should have addressed the appeal's substance even in ex-parte cases, citing a precedent. The matter was remitted to CIT(A) for fresh consideration in accordance with the law.
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