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...
Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without waiting for a show cause notice, leading to the penalty being set aside. Thus, denial of refund based on non-appeal against Order-in-original 36/2004 was deemed incorrect. - The Tribunal found no merit in denying the refund on the ground of unjust enrichment. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief, if any, as per law.
Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without waiting for a show cause notice, leading to the penalty being set aside. Thus, denial of refund based on non-appeal against Order-in-original 36/2004 was deemed incorrect. - The Tribunal found no merit in denying the refund on the ground of unjust enrichment. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief, if any, as per law.
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