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...
HC determined petitioner entitled to refund of Rs.33,69,271 paid under CGST Act following Section 128A implementation. Department confirmed adjustment of amount through PLA account credit against returns filed on 31.10.2017. Court granted liberty to petitioner to file refund application for deposited amount. Department acknowledged compliance with previous court queries from 17.12.2024 order, particularly paragraphs 5 and 6. Writ petition concluded with directive for processing refund as per statutory provisions under CGST framework.
HC determined petitioner entitled to refund of Rs.33,69,271 paid under CGST Act following Section 128A implementation. Department confirmed adjustment of amount through PLA account credit against returns filed on 31.10.2017. Court granted liberty to petitioner to file refund application for deposited amount. Department acknowledged compliance with previous court queries from 17.12.2024 order, particularly paragraphs 5 and 6. Writ petition concluded with directive for processing refund as per statutory provisions under CGST framework.
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