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...
Block assessment - Period of Limitation of passing of the order - In cases where there is more than one authorisation, the starting point of limitation is to be computed from the last of the authorisation - HC
Block assessment - Period of Limitation of passing of the order - In cases where there is more than one authorisation, the starting point of limitation is to be computed from the last of the authorisation - HC
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