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...
Non-compete fee as salary income – the mere fact that two agreements existed does not necessarily imply that the payment made under one agreement is not to be regarded as part of salary, when all the work done under the agreement was performed by the employee for the benefit of the employer - AT
Non-compete fee as salary income – the mere fact that two agreements existed does not necessarily imply that the payment made under one agreement is not to be regarded as part of salary, when all the work done under the agreement was performed by the employee for the benefit of the employer - AT
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