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...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Confiscation under Section 115(2) - Mis declaration of goods - Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence - they do not have the knowledge of nature of the goods being transported - AT
Confiscation under Section 115(2) - Mis declaration of goods - Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence - they do not have the knowledge of nature of the goods being transported - AT
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