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...
Denial of refund claim of redemption fine and penalty - provisions of Section 27 of the Customs Act are not applicable to the facts of the case - orders of the lower authorities holding that the refund claim is time barred, is not sustainable - AT
Denial of refund claim of redemption fine and penalty - provisions of Section 27 of the Customs Act are not applicable to the facts of the case - orders of the lower authorities holding that the refund claim is time barred, is not sustainable - AT
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