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...
Condonation of delay - Order not received in time - the claim made by the appellant that they had not received the order-in-original and they had collected it on 22-3-2011 has to be accepted. - AT
Condonation of delay - Order not received in time - the claim made by the appellant that they had not received the order-in-original and they had collected it on 22-3-2011 has to be accepted. - AT
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