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 Central Government appoints 26 May 2026 as the date on which specified provisions of the Insolvency and Bankruptcy Code (Amendment) Act, 2026 come into force. The notification brings into operation sections 2 to 6, 8 to 33, 35 to 39, 41, 43 to 46, 48 to 59, 61 to 66, 68, clause (a) of sections 69 and 70, most sub-clauses of section 70(b), and section 72, subject to the express exception of sub-clause (xx) of section 70(b).
The Central Government appoints 26 May 2026 as the date on which specified provisions of the Insolvency and Bankruptcy Code (Amendment) Act, 2026 come into force. The notification brings into operation sections 2 to 6, 8 to 33, 35 to 39, 41, 43 to 46, 48 to 59, 61 to 66, 68, clause (a) of sections 69 and 70, most sub-clauses of section 70(b), and section 72, subject to the express exception of sub-clause (xx) of section 70(b).
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