Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
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...
NDPS bail for foreign nationals accused of offences involving commercial quantity remains subject to the statutory twin conditions, and incarceration alone does not displace them. Bail safeguards must protect Article 21 while reasonably securing attendance and preventing flight: passport deposit, FRRO registration, verified residence, disclosure of funds and bank accounts, embassy intimation, and ordinarily two genuine sureties may be required. Sureties must undergo pre-release scrutiny of identity, address and financial credentials; fabricated sureties may trigger departmental inquiry where officials failed to exercise reasonable care, and surety property may be subject to a lien or charge upon bond forfeiture. Interim Article 142 directions prescribe uniform safeguards pending action by competent authorities.
NDPS bail for foreign nationals accused of offences involving commercial quantity remains subject to the statutory twin conditions, and incarceration alone does not displace them. Bail safeguards must protect Article 21 while reasonably securing attendance and preventing flight: passport deposit, FRRO registration, verified residence, disclosure of funds and bank accounts, embassy intimation, and ordinarily two genuine sureties may be required. Sureties must undergo pre-release scrutiny of identity, address and financial credentials; fabricated sureties may trigger departmental inquiry where officials failed to exercise reasonable care, and surety property may be subject to a lien or charge upon bond forfeiture. Interim Article 142 directions prescribe uniform safeguards pending action by competent authorities.
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TaxTMI 
TaxTMI 
of 4894 
