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...
Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without petitioner's knowledge. Petitioner unable to respond or attend hearing due to lack of notice. Order passed without granting opportunity of personal hearing, violating natural justice principles. High Court set aside original order, remanded matter for fresh consideration by department, subject to petitioner paying 7.5% of disputed tax within four weeks. Petition allowed by way of remand due to department's fault in denying petitioner opportunity to respond.
Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without petitioner's knowledge. Petitioner unable to respond or attend hearing due to lack of notice. Order passed without granting opportunity of personal hearing, violating natural justice principles. High Court set aside original order, remanded matter for fresh consideration by department, subject to petitioner paying 7.5% of disputed tax within four weeks. Petition allowed by way of remand due to department's fault in denying petitioner opportunity to respond.
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