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...
Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for interest - officer has no escape from granting interest to the assessee in terms of section 244A(1)(a) of the Act - HC
Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for interest - officer has no escape from granting interest to the assessee in terms of section 244A(1)(a) of the Act - HC
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