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...
Authorities under the GST regime cannot disregard a binding High Court declaration on SEZ refund claims merely because the issue has been taken to the Supreme Court; the law declared in Britannia continued to apply until displaced by a contrary High Court or Supreme Court ruling. On that basis, the refund rejection and appellate orders were unsustainable insofar as they refused to follow Britannia. The Court also noted that the question whether the services were for authorised operations, supported by the specified officer's endorsement, had not been adjudicated below and required fresh examination. The matter was remanded to the Assistant Commissioner for reconsideration in accordance with law.
Authorities under the GST regime cannot disregard a binding High Court declaration on SEZ refund claims merely because the issue has been taken to the Supreme Court; the law declared in Britannia continued to apply until displaced by a contrary High Court or Supreme Court ruling. On that basis, the refund rejection and appellate orders were unsustainable insofar as they refused to follow Britannia. The Court also noted that the question whether the services were for authorised operations, supported by the specified officer's endorsement, had not been adjudicated below and required fresh examination. The matter was remanded to the Assistant Commissioner for reconsideration in accordance with law.
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