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...
Reopening of assessment u/s 148 - period of limitation - High Court [2022 (11) TMI 1443 - ALLAHABAD HIGH COURT] has quashed the notice and assessment order once it is found that, impugned notice under Section 148 of the Income Tax Act, 1961 was issued to the petitioner on 01.04.2021 i.e. after expiry of limitation on 31.03.2021 - Supreme Court declined to interfere with the impugned judgment and order passed by the High Court.
Reopening of assessment u/s 148 - period of limitation - High Court [2022 (11) TMI 1443 - ALLAHABAD HIGH COURT] has quashed the notice and assessment order once it is found that, impugned notice under Section 148 of the Income Tax Act, 1961 was issued to the petitioner on 01.04.2021 i.e. after expiry of limitation on 31.03.2021 - Supreme Court declined to interfere with the impugned judgment and order passed by the High Court.
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