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...
CENVAT credit - before utilisation of credit if the same has been reversed will amount to not taking credit and would not attract liability of interest - Interest liability shall be only with reference to the credit which are put to use to discharge duty on final products - AT
CENVAT credit - before utilisation of credit if the same has been reversed will amount to not taking credit and would not attract liability of interest - Interest liability shall be only with reference to the credit which are put to use to discharge duty on final products - AT
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