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...
Rate of tax - rate as on date of payment of tax or as on the date on which service provided - in the SCN nothing is mentions about the period when the services were provided - No demand can be raised on such an ill founded SCN - AT
Rate of tax - rate as on date of payment of tax or as on the date on which service provided - in the SCN nothing is mentions about the period when the services were provided - No demand can be raised on such an ill founded SCN - AT
Note: It is a system-generated summary and is for quick reference only.