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...
Dishonor of Cheque - insufficiency of funds - existence of legal debt or liability - The obligation is upon the complainant to establish, when a question is raised about the ability and the fact of having advanced a loan, that not only did the complainant have the financial capacity to advance the amount claimed to have been advanced but also that such an amount was actually advanced. The complainant failed to establish the same by any cogent and convincing evidence. - HC
Dishonor of Cheque - insufficiency of funds - existence of legal debt or liability - The obligation is upon the complainant to establish, when a question is raised about the ability and the fact of having advanced a loan, that not only did the complainant have the financial capacity to advance the amount claimed to have been advanced but also that such an amount was actually advanced. The complainant failed to establish the same by any cogent and convincing evidence. - HC
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