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 of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders denying the refund claims and the imposition of penalties, stating that the appellant’s operations did not comply with the legal requirements for separate entity maintenance and tax liabilities on inter-unit services.
Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders denying the refund claims and the imposition of penalties, stating that the appellant’s operations did not comply with the legal requirements for separate entity maintenance and tax liabilities on inter-unit services.
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