Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deduction u/s.80IC - profit attributable to marketing division and brand value to be disallowed or not - CIT(A) has given finding that the same is owned by the foreign collaborator and there cannot be any profit attributable to brand. - disallowing gross profit attributable to marketing and brand value is not correct - AT
Deduction u/s.80IC - profit attributable to marketing division and brand value to be disallowed or not - CIT(A) has given finding that the same is owned by the foreign collaborator and there cannot be any profit attributable to brand. - disallowing gross profit attributable to marketing and brand value is not correct - AT
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