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...
Illegal export of antique statue - Commission of offences punishable under Section 132 & 135 (i) (a) - Section 25 of the Antiquities Act clearly creates a bar with regard to the prosecution under the Customs Act. - HC
Illegal export of antique statue - Commission of offences punishable under Section 132 & 135 (i) (a) - Section 25 of the Antiquities Act clearly creates a bar with regard to the prosecution under the Customs Act. - HC
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