Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
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...
Collection of amount in the name of service tax - Amount received from several purchasers of flats - during the relevant period, there was no clarity regarding law of service tax - appellants had taken such indemnity letters - demand set aside - AT
Collection of amount in the name of service tax - Amount received from several purchasers of flats - during the relevant period, there was no clarity regarding law of service tax - appellants had taken such indemnity letters - demand set aside - AT
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