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...
Non maintenance of stock register - Exemption under second sales - Keeping of a stock register by the manufacturer is of importance to verify the assessee's account for a quantitative tally of different goods attracting different rates - HC
Non maintenance of stock register - Exemption under second sales - Keeping of a stock register by the manufacturer is of importance to verify the assessee's account for a quantitative tally of different goods attracting different rates - HC
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