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...
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
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