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...
Advertising Agency Services - demand is on account of volume discount received from these media, write back of the amount in respect of payments not claimed by the print/electronic media and the rate difference between the amount actually charged from the advertiser and the amount paid to the media. - demand set aside - AT
Advertising Agency Services - demand is on account of volume discount received from these media, write back of the amount in respect of payments not claimed by the print/electronic media and the rate difference between the amount actually charged from the advertiser and the amount paid to the media. - demand set aside - AT
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