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...
Nature of expenses - river diversion expense and HT line shifting expense - It became necessary for the appellant to shift the same for mining operation; similarly river diversion was also necessary to undertake the mining activities - Allowed as revenue expenditure - AT
Nature of expenses - river diversion expense and HT line shifting expense - It became necessary for the appellant to shift the same for mining operation; similarly river diversion was also necessary to undertake the mining activities - Allowed as revenue expenditure - AT
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