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...
Principles of natural justice violated due to lack of jurisdiction and non-application of mind. Reverse Charge Mechanism (RCM) liability issue: Petitioner's reply on amounts declared and paid under RCM greater than notice amount disregarded. Trade payables issue: Petitioner's reply on all trade payables below 180 days ignored without consideration. Impugned order reflecting non-application of mind, non-consideration of petitioner's reply. Order set aside, matter remanded for reconsideration. Petition disposed by way of remand.
Principles of natural justice violated due to lack of jurisdiction and non-application of mind. Reverse Charge Mechanism (RCM) liability issue: Petitioner's reply on amounts declared and paid under RCM greater than notice amount disregarded. Trade payables issue: Petitioner's reply on all trade payables below 180 days ignored without consideration. Impugned order reflecting non-application of mind, non-consideration of petitioner's reply. Order set aside, matter remanded for reconsideration. Petition disposed by way of remand.
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