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...
SC upheld the COFEPOSA detention orders, holding that the detenus had no enforceable right to legal representation before the Advisory Board where the detaining or sponsoring authorities did not appear through counsel, and mere production of records by officers was not participation. It further found substantial compliance with the duty to supply relied upon material, as the pen drive contents were shown in prison and the relied upon documents, including translations, were furnished. The Court also accepted that communications rejecting the representations were ministerial acts conveying decisions already taken by competent authorities. Adequate subjective satisfaction, a live and proximate nexus, and the likelihood of release on bail were also established, so both petitions were dismissed.
SC upheld the COFEPOSA detention orders, holding that the detenus had no enforceable right to legal representation before the Advisory Board where the detaining or sponsoring authorities did not appear through counsel, and mere production of records by officers was not participation. It further found substantial compliance with the duty to supply relied upon material, as the pen drive contents were shown in prison and the relied upon documents, including translations, were furnished. The Court also accepted that communications rejecting the representations were ministerial acts conveying decisions already taken by competent authorities. Adequate subjective satisfaction, a live and proximate nexus, and the likelihood of release on bail were also established, so both petitions were dismissed.
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