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...
An interlocutory direction requiring the Committee of Creditors to reconsider approval of the appellant's appointment as Resolution Professional under the insolvency code was treated as precautionary and facilitative, not as a final adjudication of rights. Because the Committee of Creditors had yet to independently examine the effect of earlier orders on its approval, the appellant's entitlement had not attained finality. No interference was warranted at that stage, and the matter was left to reconsideration on its own merits.
An interlocutory direction requiring the Committee of Creditors to reconsider approval of the appellant's appointment as Resolution Professional under the insolvency code was treated as precautionary and facilitative, not as a final adjudication of rights. Because the Committee of Creditors had yet to independently examine the effect of earlier orders on its approval, the appellant's entitlement had not attained finality. No interference was warranted at that stage, and the matter was left to reconsideration on its own merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
