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...
Deduction u/s 10B – exemption period when EOU acts as a DTA unit - 10 year period of deduction u/s 10B should commence from AY 1996-97 during which the assessee started its production/manufacture - AT
Deduction u/s 10B – exemption period when EOU acts as a DTA unit - 10 year period of deduction u/s 10B should commence from AY 1996-97 during which the assessee started its production/manufacture - AT
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