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...
Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax proposal confirmed due to non-reply to show cause notice - proposal related to comparison between inward supply from GSTR 2A and outward supply - petitioner opted for composition levy, filed GSTR 4 quarterly returns - in circumstances, interest of justice warrants reconsideration by putting petitioner on terms - impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks - petition disposed off.
Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax proposal confirmed due to non-reply to show cause notice - proposal related to comparison between inward supply from GSTR 2A and outward supply - petitioner opted for composition levy, filed GSTR 4 quarterly returns - in circumstances, interest of justice warrants reconsideration by putting petitioner on terms - impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks - petition disposed off.
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