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...
Residents, as well as non-residents, are now permitted to exchange Indian Rupee notes at foreign exchange counters located in departure halls of international airports, provided the counters are within the Duty-Free Area or Security Hold Area beyond the immigration or customs desk. The Master Direction on Money Changing Activities is being amended to reflect this expanded placement and access. Authorised Persons may notify customers of the change, which operates without prejudice to any approvals required under other laws.
Residents, as well as non-residents, are now permitted to exchange Indian Rupee notes at foreign exchange counters located in departure halls of international airports, provided the counters are within the Duty-Free Area or Security Hold Area beyond the immigration or customs desk. The Master Direction on Money Changing Activities is being amended to reflect this expanded placement and access. Authorised Persons may notify customers of the change, which operates without prejudice to any approvals required under other laws.
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