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...
Commercial coaching or training - selling the software - as part of sale they provide advice, consultancy and guidance to its customers/ distributors for operation of the softwares - prima facie cas is in favor of assessee - AT
Commercial coaching or training - selling the software - as part of sale they provide advice, consultancy and guidance to its customers/ distributors for operation of the softwares - prima facie cas is in favor of assessee - AT
Note: It is a system-generated summary and is for quick reference only.
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