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 goods sought to be imported - Interactive Large Format Display - The Authority noted that the essential function of the goods, considering their capabilities, meets the requirement under Chapter Note 6(A) of Chapter 84 for an ADP machine. The ruling focused on the 'Interactive' aspect of the goods, which implies multiple functionalities beyond mere display. - AAR
Classification of goods sought to be imported - Interactive Large Format Display - The Authority noted that the essential function of the goods, considering their capabilities, meets the requirement under Chapter Note 6(A) of Chapter 84 for an ADP machine. The ruling focused on the 'Interactive' aspect of the goods, which implies multiple functionalities beyond mere display. - AAR
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