Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
The High Court declined to examine the merits of the challenge to the show cause notice and ex parte adjudication order, holding that the petitioner had already attempted to pursue the statutory appellate remedy and had made the required pre-deposit. As the appeal could not be uploaded on the portal because of a technical glitch, the Court directed the petitioner to file the appeal afresh under the proviso to Rule 108 of the CGST Rules, 2017, permitted all grounds to be raised before the appellate authority, and condoned the delay in filing. The writ petition was disposed of in favour of pursuing the statutory remedy.
The High Court declined to examine the merits of the challenge to the show cause notice and ex parte adjudication order, holding that the petitioner had already attempted to pursue the statutory appellate remedy and had made the required pre-deposit. As the appeal could not be uploaded on the portal because of a technical glitch, the Court directed the petitioner to file the appeal afresh under the proviso to Rule 108 of the CGST Rules, 2017, permitted all grounds to be raised before the appellate authority, and condoned the delay in filing. The writ petition was disposed of in favour of pursuing the statutory remedy.
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