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...
Reopening of assessment - reasons for assessment reopened are identical to the objections of the audit party - A.O. has reopened the assessment without any application of mind and accordingly the reopening is not sustainable in law - AT
Reopening of assessment - reasons for assessment reopened are identical to the objections of the audit party - A.O. has reopened the assessment without any application of mind and accordingly the reopening is not sustainable in law - AT
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