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...
Authorised representatives appearing before the GST Appellate Tribunal must wear their professional dress, if any, and otherwise comply with the prescribed black-coat dress code: men must appear in a close-collared or open-collared black coat with white shirt and black tie, and women in a black coat over a white sari or other white dress. During the summer season from 15 April to 31 August, the black coat may be dispensed with when appearing before a Bench of the Tribunal. The rule also clarifies that a regular employee of a party does not include a departmental officer appointed as an authorised representative, and strict compliance is required.
Authorised representatives appearing before the GST Appellate Tribunal must wear their professional dress, if any, and otherwise comply with the prescribed black-coat dress code: men must appear in a close-collared or open-collared black coat with white shirt and black tie, and women in a black coat over a white sari or other white dress. During the summer season from 15 April to 31 August, the black coat may be dispensed with when appearing before a Bench of the Tribunal. The rule also clarifies that a regular employee of a party does not include a departmental officer appointed as an authorised representative, and strict compliance is required.
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