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...
Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate authority to consider and deal with grounds raised in reply or memo of appeal and to assign reasons for conclusions. Because multiple grounds were not considered and the order was non speaking, the matter is remanded to the appellate authority for fresh consideration and a reasoned, independent order.
Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate authority to consider and deal with grounds raised in reply or memo of appeal and to assign reasons for conclusions. Because multiple grounds were not considered and the order was non speaking, the matter is remanded to the appellate authority for fresh consideration and a reasoned, independent order.
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