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...
Territorial jurisdiction for Article 226 writs was held to arise where the competent Regional Authority sits, since the Customs officer performed only a ministerial forwarding function; consequence: the High Court entertained writ petitions challenging denial of Merchandise Exports from India Scheme benefits caused by a clerical/electronic EDI error. The Regional Authority at Jaipur was identified as the competent adjudicatory authority and directed to accept resubmitted online applications converting the option from N to Y and to process claims on merits, reflecting the principle that entitlement should not be defeated by ministerial or technical default.
Territorial jurisdiction for Article 226 writs was held to arise where the competent Regional Authority sits, since the Customs officer performed only a ministerial forwarding function; consequence: the High Court entertained writ petitions challenging denial of Merchandise Exports from India Scheme benefits caused by a clerical/electronic EDI error. The Regional Authority at Jaipur was identified as the competent adjudicatory authority and directed to accept resubmitted online applications converting the option from N to Y and to process claims on merits, reflecting the principle that entitlement should not be defeated by ministerial or technical default.
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