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...
Depreciation on matured investments securities which were due for redemption in the relevant previous year - NPA - real income theory cannot be so extended so as to negate accrual of an amount which is receivable by the assessee.
Depreciation on matured investments securities which were due for redemption in the relevant previous year - NPA - real income theory cannot be so extended so as to negate accrual of an amount which is receivable by the assessee.
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