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...
Uploading a GST show cause notice under "Additional Notices" instead of "Notices and Orders" was held to be no proper service, so the ex parte adjudication order and recovery notice based on that notice were unsustainable for breach of natural justice. The impugned notice, adjudication order and recovery notice were quashed, with liberty to issue a fresh show cause notice and proceed afresh in accordance with law. The Court also clarified that limitation would not prevent issuance of a fresh notice in substitution of the earlier one.
Uploading a GST show cause notice under "Additional Notices" instead of "Notices and Orders" was held to be no proper service, so the ex parte adjudication order and recovery notice based on that notice were unsustainable for breach of natural justice. The impugned notice, adjudication order and recovery notice were quashed, with liberty to issue a fresh show cause notice and proceed afresh in accordance with law. The Court also clarified that limitation would not prevent issuance of a fresh notice in substitution of the earlier one.
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