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...
The AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held the respondent violated s.171(1) (and thereby contravened s.171(3A)) by denying tax-rate benefits to consumers. However, because s.171(3A)'s penal provision took effect after the period of contravention, the AT declined to impose the retrospective penal sanction; liability for the breach was affirmed but no penalty was imposed under the later-enacted provision.
The AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held the respondent violated s.171(1) (and thereby contravened s.171(3A)) by denying tax-rate benefits to consumers. However, because s.171(3A)'s penal provision took effect after the period of contravention, the AT declined to impose the retrospective penal sanction; liability for the breach was affirmed but no penalty was imposed under the later-enacted provision.
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