Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
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...
Penalty under Section 11AC - Neither the duty amount nor the interest has been paid either prior to raising of the demand or after the demand had been finalised in the Order-in-Original - Tribunal has committed an error of having made available the option of reduced penalty. - HC
Penalty under Section 11AC - Neither the duty amount nor the interest has been paid either prior to raising of the demand or after the demand had been finalised in the Order-in-Original - Tribunal has committed an error of having made available the option of reduced penalty. - HC
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