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 upheld cancellation of petitioner's registration under Section 29(2)(e) due to fraudulent misrepresentation of business premises. Despite presenting electricity bills and leave/license agreement, petitioner failed to substantiate actual occupancy through proof of license fee payments or utility charges. Petitioner's inaction in responding to show cause notice, non-appearance before appellate authority, and failure to challenge Bureau of Investigation's spot visit findings proved detrimental. Court found proper officer's inference plausible based on available evidence. The registration cancellation order was deemed neither perverse nor unsupported by evidence, leading to dismissal of writ petition challenging the cancellation order.
HC upheld cancellation of petitioner's registration under Section 29(2)(e) due to fraudulent misrepresentation of business premises. Despite presenting electricity bills and leave/license agreement, petitioner failed to substantiate actual occupancy through proof of license fee payments or utility charges. Petitioner's inaction in responding to show cause notice, non-appearance before appellate authority, and failure to challenge Bureau of Investigation's spot visit findings proved detrimental. Court found proper officer's inference plausible based on available evidence. The registration cancellation order was deemed neither perverse nor unsupported by evidence, leading to dismissal of writ petition challenging the cancellation order.
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