Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
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Disallowance of depreciation on non-compete territory rights - The department sought to disallow the deprecation to the assessee in all these years even without adjudicating the issue on merit at any stage. It is not permissible.
Disallowance of depreciation on non-compete territory rights - The department sought to disallow the deprecation to the assessee in all these years even without adjudicating the issue on merit at any stage. It is not permissible.
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