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...
Refund claim of Terminal Excise Duty (TED) - rejection of refund on the ground that CENVAT credit provisions are available under Excise rules and CENVAT rules which should be availed of rather than claiming refund is not tenable - HC
Refund claim of Terminal Excise Duty (TED) - rejection of refund on the ground that CENVAT credit provisions are available under Excise rules and CENVAT rules which should be availed of rather than claiming refund is not tenable - HC
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