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...
Manpower Recruitment or Supply Agency service - The recipient client must thus be an employer or prospective employer and the consideration for this service must flow from such employer to the provider of the service - placement charges are collected from students is not taxable - AT
Manpower Recruitment or Supply Agency service - The recipient client must thus be an employer or prospective employer and the consideration for this service must flow from such employer to the provider of the service - placement charges are collected from students is not taxable - AT
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