Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
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...
When no factual or legal infirmity had been found in the order by the appellant and even in proceedings no case for interference with the order was made out particularly when the Appellate Tribunal had, after going through the complete record and attending circumstances, come to a firm finding that it was not a case of complete waiver - HC
When no factual or legal infirmity had been found in the order by the appellant and even in proceedings no case for interference with the order was made out particularly when the Appellate Tribunal had, after going through the complete record and attending circumstances, come to a firm finding that it was not a case of complete waiver - HC
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