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...
Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - When all facts are within the knowledge of the department, they ought to have immediately informed the assessee if there was any shortcoming in the declaration of price or valuation of goods. - demand set aside - AT
Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - When all facts are within the knowledge of the department, they ought to have immediately informed the assessee if there was any shortcoming in the declaration of price or valuation of goods. - demand set aside - AT
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