https://www.taxtmi.com/caselaws?id=798424 Valid revised returns replace original returns, requiring a fresh jurisdictional scrutiny notice; assessments based on revised returns without it are void, and participation or curative service provisions cannot remedy its absence. Trademark depreciation cannot be restricted again after the asset enters the opening intangible-asset block, and road-access payments without a proprietary capital asset remain revenue expenditure. Weighted research deduction cannot be denied solely for absent pre-amendment expenditure quantification, but substantive eligibility requires verification. Interest already taxed cannot be taxed again; sufficient own funds negate proportionate borrowing-cost disallowance absent a proven nexus. Exempt-income disallowance requires account-based satisfaction and cannot be mechanically added to book profit. en-us Wed, 02 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798424 Valid revised returns replace original returns, requiring a fresh jurisdictional scrutiny notice; assessments based on revised returns without it are void, and participation or curative service provisions cannot remedy its absence. Trademark depreciation cannot be restricted again after the asset enters the opening intangible-asset block, and road-access payments without a proprietary capital asset remain revenue expenditure. Weighted research deduction cannot be denied solely for absent pre-amendment expenditure quantification, but substantive eligibility requires verification. Interest already taxed cannot be taxed again; sufficient own funds negate proportionate borrowing-cost disallowance absent a proven nexus. Exempt-income disallowance requires account-based satisfaction and cannot be mechanically added to book profit. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798424