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...
Revocation of Customs Broker License - exporters could not be found at all physically at their registered premises - the appellant has collected the documents such as IEC, GSTIN etc. submitted by the exporter before processing their shipping bills. Later if they were not found to be existing in the said addresses, the appellant cannot be held responsible for their non existence at the address specified - the allegation against the appellant in the impugned order that they have violated Regulation 10 (n) is not sustainable. - AT
Revocation of Customs Broker License - exporters could not be found at all physically at their registered premises - the appellant has collected the documents such as IEC, GSTIN etc. submitted by the exporter before processing their shipping bills. Later if they were not found to be existing in the said addresses, the appellant cannot be held responsible for their non existence at the address specified - the allegation against the appellant in the impugned order that they have violated Regulation 10 (n) is not sustainable. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
