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...
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Professional misconduct on the part of CA/ auditor who is the member of ICAI - It is clear that the CA(R-1) colluded with the Director of R-2 company and has given a false Audit certificate relating to the Profit & Loss Account and Balance Sheet of the R-2 company, without even examining and verifying the books of account - R-1 directed to refund the fee and liable for action u/s 447.
Professional misconduct on the part of CA/ auditor who is the member of ICAI - It is clear that the CA(R-1) colluded with the Director of R-2 company and has given a false Audit certificate relating to the Profit & Loss Account and Balance Sheet of the R-2 company, without even examining and verifying the books of account - R-1 directed to refund the fee and liable for action u/s 447.
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