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...
Penalty u/s 77 and 78 of FA - non-payment of service tax for the period prior to registration - the appellant has paid entire amount of service tax payable by them before audit took place - reasonable cause proved - no penalty - AT
Penalty u/s 77 and 78 of FA - non-payment of service tax for the period prior to registration - the appellant has paid entire amount of service tax payable by them before audit took place - reasonable cause proved - no penalty - AT
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