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...
Disallowance of salary and interest paid to the partners - it is not a case where the assessment is made by the AO u/s.144 of the Act. It is a case where assessment u/s.143 is made in a manner laid down u/s.144 - AO directed to determine the income of the assessee after allowing deduction for payment of salary and interest to partners from the estimated income of the assessee - AT
Disallowance of salary and interest paid to the partners - it is not a case where the assessment is made by the AO u/s.144 of the Act. It is a case where assessment u/s.143 is made in a manner laid down u/s.144 - AO directed to determine the income of the assessee after allowing deduction for payment of salary and interest to partners from the estimated income of the assessee - AT
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