Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Higher depreciation for computer peripherals is supported where printers, scanners, modems and routers function as necessary accessories of a computer system, are included in the computer block, and consistent prior treatment is accepted. Production expenditure for TV news, serials and programmes is treated as revenue expenditure when it arises from regular business operations; possible repeat-telecast value alone does not establish an enduring capital benefit. A film software library is treated as an intangible business or commercial right eligible for depreciation at 25%, particularly where the same treatment was followed earlier. Depreciation on a proportionate non-compete fee allocated on demerger is sustained where the demerged entity received corresponding allowance and no contrary facts or decision exist.
Higher depreciation for computer peripherals is supported where printers, scanners, modems and routers function as necessary accessories of a computer system, are included in the computer block, and consistent prior treatment is accepted. Production expenditure for TV news, serials and programmes is treated as revenue expenditure when it arises from regular business operations; possible repeat-telecast value alone does not establish an enduring capital benefit. A film software library is treated as an intangible business or commercial right eligible for depreciation at 25%, particularly where the same treatment was followed earlier. Depreciation on a proportionate non-compete fee allocated on demerger is sustained where the demerged entity received corresponding allowance and no contrary facts or decision exist.
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