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...
Updation mandates that SCMTR capture a Split Indicator with values 'Y', 'N' or newly introduced 'F' to manage split Bills of Lading; 'Y' marks each non-final split record, 'N' marks complete unsplit BLs, and 'F' must be used for the last split record to close the split set and avoid validation failures (previously causing error 122 on subsequent filings). Use of 'F' is mandatory for proper system validation and closure, and users must ensure consistent and complete split-record reporting to prevent processing delays or rejections.
Updation mandates that SCMTR capture a Split Indicator with values 'Y', 'N' or newly introduced 'F' to manage split Bills of Lading; 'Y' marks each non-final split record, 'N' marks complete unsplit BLs, and 'F' must be used for the last split record to close the split set and avoid validation failures (previously causing error 122 on subsequent filings). Use of 'F' is mandatory for proper system validation and closure, and users must ensure consistent and complete split-record reporting to prevent processing delays or rejections.
Note: It is a system-generated summary and is for quick reference only.