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...
Pan Masala Packaging Machines - When the rules do not provide for the manner in which duty is required to be abated, no fault can be found in the approach of the assessee in suo motu taking the benefit of such abatement - HC
Pan Masala Packaging Machines - When the rules do not provide for the manner in which duty is required to be abated, no fault can be found in the approach of the assessee in suo motu taking the benefit of such abatement - HC
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