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 - Adjustment with dues - the amount ordered to be refunded cannot be adjusted towards a mere claim, that is, even before adjudication of the said claim .... - HC
Refund - Adjustment with dues - the amount ordered to be refunded cannot be adjusted towards a mere claim, that is, even before adjudication of the said claim .... - HC
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