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...
Classification of services - The logic given by the adjudicating authority in the above mentioned paragraphs justifying the classification of the activity under the ‘Business Support Service’ is not legally tenable as providing expert man power on cost recovery basis does not fall under any of the inclusive category of ‘Business Support Service’.
Classification of services - The logic given by the adjudicating authority in the above mentioned paragraphs justifying the classification of the activity under the ‘Business Support Service’ is not legally tenable as providing expert man power on cost recovery basis does not fall under any of the inclusive category of ‘Business Support Service’.
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