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...
Transaction of shares - nature of income - business income or capital gain - magnitude of transactions carried out by the assessee in our view should not be very material in coming to the conclusion that income in question is income from business. - AT
Transaction of shares - nature of income - business income or capital gain - magnitude of transactions carried out by the assessee in our view should not be very material in coming to the conclusion that income in question is income from business. - AT
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