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...
The fact that compensation was declared as one of the taxable services w.e.f. 01/07/2012 indicates that prior to the said date no tax can be collected on the compensation either indirectly or by treating the same as rent received.
The fact that compensation was declared as one of the taxable services w.e.f. 01/07/2012 indicates that prior to the said date no tax can be collected on the compensation either indirectly or by treating the same as rent received.
Note: It is a system-generated summary and is for quick reference only.