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...
Anti-dumping duty refund claims arising because the levy itself was set aside are not governed by the limited refund mechanism for duty paid in excess of the actual margin of dumping. In such cases, the refund is treated as one for duty not payable at all, and the Customs Act refund provisions apply through the statutory incorporation provision. The pending challenge by the revenue did not change that position, so the refund claim remained maintainable under the Customs Act framework.
Anti-dumping duty refund claims arising because the levy itself was set aside are not governed by the limited refund mechanism for duty paid in excess of the actual margin of dumping. In such cases, the refund is treated as one for duty not payable at all, and the Customs Act refund provisions apply through the statutory incorporation provision. The pending challenge by the revenue did not change that position, so the refund claim remained maintainable under the Customs Act framework.
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