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...
Job-work - who is liable to pay duty - although the job worker is a manufacturer by virtue of the exemption notification r/w declaration made by the raw materials supplier, the burden of discharging excise duty shifts on to the raw material supplier.
Job-work - who is liable to pay duty - although the job worker is a manufacturer by virtue of the exemption notification r/w declaration made by the raw materials supplier, the burden of discharging excise duty shifts on to the raw material supplier.
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