Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.

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....Depreciation on a trademark forming part of a post-amalgamation block of intangible assets was held allowable on the opening written down value, because the claim had been accepted in scrutiny in the first year, no change in facts was shown, and the Revenue could not disturb the settled position by questioning the asset's existence later. For book profit under section 115JB, the adjustment linked to section 14A was deleted because clause (f) of Explanation 1 must be computed independently and not by importing Rule 8D. Section 14A disallowance was also held inapplicable where no exempt income was earned, and the Finance Act, 2022 amendment was treated as prospective from assessment year 2022-23.....