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...
Waiver of pre deposit - Commercial training or coaching - sale of books - Tribunal came to the conclusion that the amount received from the trainees as course fee was artificially split to avoid payment of service tax - order of tribunal sustained - HC
Waiver of pre deposit - Commercial training or coaching - sale of books - Tribunal came to the conclusion that the amount received from the trainees as course fee was artificially split to avoid payment of service tax - order of tribunal sustained - HC
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