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 ITAT held that the Assessing Officer and the DRP were bound to decide the assessee's jurisdictional objection based on resident status before passing the final assessment order. Because residential status under section 6 was required to be verified from the record, including the passport, and that exercise had not been undertaken, the objection remained unadjudicated and went to the root of jurisdiction. The final assessment order was therefore set aside and the matter remanded to the DRP for adjudication of that issue, while the additions on merits were left open.
The ITAT held that the Assessing Officer and the DRP were bound to decide the assessee's jurisdictional objection based on resident status before passing the final assessment order. Because residential status under section 6 was required to be verified from the record, including the passport, and that exercise had not been undertaken, the objection remained unadjudicated and went to the root of jurisdiction. The final assessment order was therefore set aside and the matter remanded to the DRP for adjudication of that issue, while the additions on merits were left open.
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