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...
CENVAT Credit – when the job worker had paid duty even though he was not required to pay the duty, the Cenvat credit cannot be denied to the assessee who had received the duty paid goods from the job worker - stay granted - AT
CENVAT Credit – when the job worker had paid duty even though he was not required to pay the duty, the Cenvat credit cannot be denied to the assessee who had received the duty paid goods from the job worker - stay granted - AT
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