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 ...
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HC allowed the petitioner's appeal, finding the refund claim rejection erroneous. The Appellate Authority improperly dismissed the appeal based solely on administrative rank similarities between respondents. The court held that the 1st respondent, functioning as an Appellate Authority, should have independently reviewed the case merits without being influenced by the 2nd respondent's administrative communications. The impugned order was set aside, and the matter was remanded for fresh consideration in accordance with legal principles, ensuring a fair and independent review of the petitioner's refund claim.
HC allowed the petitioner's appeal, finding the refund claim rejection erroneous. The Appellate Authority improperly dismissed the appeal based solely on administrative rank similarities between respondents. The court held that the 1st respondent, functioning as an Appellate Authority, should have independently reviewed the case merits without being influenced by the 2nd respondent's administrative communications. The impugned order was set aside, and the matter was remanded for fresh consideration in accordance with legal principles, ensuring a fair and independent review of the petitioner's refund claim.
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