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...
Port restriction - The reason for this restriction would be that expertise for examination of such goods would be available only at the major ports and not at the every port - import of goods at non-designated port liable for confiscation - AT
Port restriction - The reason for this restriction would be that expertise for examination of such goods would be available only at the major ports and not at the every port - import of goods at non-designated port liable for confiscation - AT
Note: It is a system-generated summary and is for quick reference only.
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