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...
Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of substantiating the manner in which the undisclosed income was derived - further as per Form 26AS tax due was also deposited on much prior to the filing of the return of income - penalty deleted
Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of substantiating the manner in which the undisclosed income was derived - further as per Form 26AS tax due was also deposited on much prior to the filing of the return of income - penalty deleted
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