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 - Contract with Railtel Corporation of India ltd. - Excavation of trenches and laying of OFC(Optical Fiber Cable) through ducts, testing, commissioning of OFC. - end use of the Optical Fibre Cable is for the purpose of connecting with the Gram Panchayat for socioeconomic development - Construction Service or Original Work to Government Authority - it cannot be construed that the optical fiber cables laid underground are meant predominantly for use other than for commerce, industry, or any other business or profession as stated by the applicant.
Classification of Services - Contract with Railtel Corporation of India ltd. - Excavation of trenches and laying of OFC(Optical Fiber Cable) through ducts, testing, commissioning of OFC. - end use of the Optical Fibre Cable is for the purpose of connecting with the Gram Panchayat for socioeconomic development - Construction Service or Original Work to Government Authority - it cannot be construed that the optical fiber cables laid underground are meant predominantly for use other than for commerce, industry, or any other business or profession as stated by the applicant.
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