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...
Registration/approval u/s 12AA/80G - rejected on ground that Trustees have wide power but not concluded that the Trust activities were not genuine - ITAT has taken pains to examine the merits itself and since the facts spoke for themselves, there was no need to again send the matter back to the CIT(E) for a fresh determination - No substantial question of law arises
Registration/approval u/s 12AA/80G - rejected on ground that Trustees have wide power but not concluded that the Trust activities were not genuine - ITAT has taken pains to examine the merits itself and since the facts spoke for themselves, there was no need to again send the matter back to the CIT(E) for a fresh determination - No substantial question of law arises
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