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...
A false allegation of breach of natural justice was rejected after the original record showed that the petitioner had in fact been personally heard by the appellate authority and had signed the proceedings. The discrepancy in the date recorded in the impugned order was treated as a clerical error, because the portal and the original order reflected the correct position. In view of the false statement made before the Court, the writ petition was not entertained and exemplary costs were imposed.
A false allegation of breach of natural justice was rejected after the original record showed that the petitioner had in fact been personally heard by the appellate authority and had signed the proceedings. The discrepancy in the date recorded in the impugned order was treated as a clerical error, because the portal and the original order reflected the correct position. In view of the false statement made before the Court, the writ petition was not entertained and exemplary costs were imposed.
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