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...
Where liability was sought to be fastened on a power-of-attorney holder for dues attributed to a deceased proprietor, and service of notice as well as the basis of personal liability were disputed, the Court declined to examine the merits in writ jurisdiction. It held that the petitioner should first pursue the statutory remedy before the Certificate Officer under Section 9 of the Bengal Public Demand Recovery Act, 1913, and directed that the objection be decided on merits without rejection merely on delay. Limited interim protection was granted by staying any unexecuted warrant of arrest to enable recourse to that remedy.
Where liability was sought to be fastened on a power-of-attorney holder for dues attributed to a deceased proprietor, and service of notice as well as the basis of personal liability were disputed, the Court declined to examine the merits in writ jurisdiction. It held that the petitioner should first pursue the statutory remedy before the Certificate Officer under Section 9 of the Bengal Public Demand Recovery Act, 1913, and directed that the objection be decided on merits without rejection merely on delay. Limited interim protection was granted by staying any unexecuted warrant of arrest to enable recourse to that remedy.
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