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...
HC set aside respondent's order concerning input tax credit under Section 16(4) of CGST Act, 2017. The matter was remanded back to respondent No.7 for fresh consideration in accordance with amended Section 16 provisions. The authority must provide petitioner opportunity for hearing and issue new determination within two months from certified order copy production. Court's intervention focused on procedural compliance and fair hearing requirements under GST framework, particularly regarding time extension for passing orders under Section 73 and proper adjudication of input tax credit claims.
HC set aside respondent's order concerning input tax credit under Section 16(4) of CGST Act, 2017. The matter was remanded back to respondent No.7 for fresh consideration in accordance with amended Section 16 provisions. The authority must provide petitioner opportunity for hearing and issue new determination within two months from certified order copy production. Court's intervention focused on procedural compliance and fair hearing requirements under GST framework, particularly regarding time extension for passing orders under Section 73 and proper adjudication of input tax credit claims.
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