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...
Valuation - inclusion of certain concession in the fees by way of their scholarship scheme - There is no sustainable reason to reject the scheme published by the appellants for fee concession as long as it is a bonafide trade practice - demand of service tax set aside - AT
Valuation - inclusion of certain concession in the fees by way of their scholarship scheme - There is no sustainable reason to reject the scheme published by the appellants for fee concession as long as it is a bonafide trade practice - demand of service tax set aside - AT
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