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...
Denial of claim of bad debts - Genuineness of the claim made by the assessee has not been proved by it. As far as bad debts of Rokko Sarees and Fabrics Ltd. are concerned it is found that the disputed sum was not a part of the P&L account. Therefore, none of the claims made by the assessee can be allowed - AT
Denial of claim of bad debts - Genuineness of the claim made by the assessee has not been proved by it. As far as bad debts of Rokko Sarees and Fabrics Ltd. are concerned it is found that the disputed sum was not a part of the P&L account. Therefore, none of the claims made by the assessee can be allowed - AT
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