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...
Long Term Capital Gains (LTCG) or Short Term Capital Gains (STCG) - The conversion of the rights of the lessee in the property from having lease hold right into free hold is only by way of improvement of her rights over the property - property remains as long term - HC
Long Term Capital Gains (LTCG) or Short Term Capital Gains (STCG) - The conversion of the rights of the lessee in the property from having lease hold right into free hold is only by way of improvement of her rights over the property - property remains as long term - HC
Note: It is a system-generated summary and is for quick reference only.
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