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...
Credit of tax deducted at source u/s 199 denied - mismatch - AO directed to verify whether any credit of the TDS has been allowed in the hands of other person or not. If it has been not allowed, then the credit of this amount should be given in the hands of the assessee - AT
Credit of tax deducted at source u/s 199 denied - mismatch - AO directed to verify whether any credit of the TDS has been allowed in the hands of other person or not. If it has been not allowed, then the credit of this amount should be given in the hands of the assessee - AT
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