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...
Availability of CENVAT credit - endorsed invoices - capital goods - lease agreement - in the absence of any dispute to the factual aspect, the appellant is entitled to the CENVAT credit - AT
Availability of CENVAT credit - endorsed invoices - capital goods - lease agreement - in the absence of any dispute to the factual aspect, the appellant is entitled to the CENVAT credit - AT
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