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...
Advance ruling jurisdiction is confined to questions enumerated for advance rulings; refund eligibility and computation of accumulated input tax credit under the inverted duty structure were treated as outside that scope. The text also notes that where the same refund question has already been decided in proceedings under the Act, admission is barred. On that basis, the application was rejected as not maintainable.
Advance ruling jurisdiction is confined to questions enumerated for advance rulings; refund eligibility and computation of accumulated input tax credit under the inverted duty structure were treated as outside that scope. The text also notes that where the same refund question has already been decided in proceedings under the Act, admission is barred. On that basis, the application was rejected as not maintainable.
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