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...
CENVAT Credit - suo moto re-credit - firstly the appellant has paid the duty through CENVAT credit account during the disputed period and later on at the direction of the Superintendent, they paid the duty along with interest in cash and took recredit in their CENVAT credit account which is permitted in law as he is not required to pay the duty twice.
CENVAT Credit - suo moto re-credit - firstly the appellant has paid the duty through CENVAT credit account during the disputed period and later on at the direction of the Superintendent, they paid the duty along with interest in cash and took recredit in their CENVAT credit account which is permitted in law as he is not required to pay the duty twice.
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