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...
Service of notice through an admitted email address may support a presumption of service where repeated communications do not bounce and the presumption remains unrebutted. The notes address recall of an ex parte insolvency order, stressing that parties must show cogent sufficient cause for non-appearance and a substantial delay in seeking recall. In time-bound IBC proceedings, unexplained delay may not be condoned or disregarded. The absence of fraud or misrepresentation is also relevant when challenging an ex parte order.
Service of notice through an admitted email address may support a presumption of service where repeated communications do not bounce and the presumption remains unrebutted. The notes address recall of an ex parte insolvency order, stressing that parties must show cogent sufficient cause for non-appearance and a substantial delay in seeking recall. In time-bound IBC proceedings, unexplained delay may not be condoned or disregarded. The absence of fraud or misrepresentation is also relevant when challenging an ex parte order.
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