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...
Construction service - preferential location service (PLS) - PLS should come under category no. 3(iii) as the other two categories are clearly defined. Abatement for supply of the service mentioned under Sl. No. 3(i) has been allowed - No abatement has been provided for service mentioned under Sl. No. 3(iii) of the said Table of the notification. - The same hold for right to use car parking space also.
Construction service - preferential location service (PLS) - PLS should come under category no. 3(iii) as the other two categories are clearly defined. Abatement for supply of the service mentioned under Sl. No. 3(i) has been allowed - No abatement has been provided for service mentioned under Sl. No. 3(iii) of the said Table of the notification. - The same hold for right to use car parking space also.
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