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...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Cenvat Credit - input services - nexus with output / export of services - Commissioner disallowed a portion of the credit available on the ground that Service Tax credit in respect of terrace area and parking space in respect of rented immovable property is not admissible - credit allowed - AT
Cenvat Credit - input services - nexus with output / export of services - Commissioner disallowed a portion of the credit available on the ground that Service Tax credit in respect of terrace area and parking space in respect of rented immovable property is not admissible - credit allowed - AT
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